C(rnl 


Duke  University  Libraries 

Report  of  the  S 
Conf  Pam  12mo  #176 

lllllllllJIIllllllllllllllllllllilllUIII 


R  R  P  O  R  T 


OF  THE 


SECRETARY  OF  THE  TREASURY. 


Treasury  Department,   Confederate  States  of  America,  ( 

Richmond,  Mpy  2,   1864. 

Hon.  Thomas  S.  Bocock, 

Speaker  of  House  of  Representatives  : 

Sir  :  I  have  the  honor  to  submit  the  following  report  of  ^he  condi- 
tion of  this  Department  on  the   1st  of  April,  1864: 

The  receipts  into  the  Treasury  for  the  two  quarters  ending  on  that 
day  are  as  follows  : 

4  per  cent,  call  certificates,  act  March  23,  1863,      $     1,343,000  00 

4  per  cent,  coupon  bonds,  act  March  23,   1863,  40,473  90 

4  per  cent,  registered  stock,  act  February  17,  1864*,  250,000,000  00 

5  per  cent,  call  certificates,  act  March  23,  1863,  38,812,500  00 

6  per  cent,  bonds  and  stocks,  act  March  23,  1863,  12,043,000  00 

7  "per  cent,  bonds  and  stocks,  act  Febr'y  20,  '1863,  2,361,300  00 

8  per  cent,  registered  stock,  act  May  16,  1861,  190,100  09 
8  per  cent,  bonds,  act  August  19,  1861,  -  26,650  00 
8  per  cent,  bonds  and  stocks,  act  February  20,  1863,  2,194,600  00 
6  per  cent,  cotton  interest  bonds,  act  April  30,  1863,  6,160,000  00 
Premium  on  same,  -  -  .  2,815,000  00 
War  tax,  .....  59,406.724  01 
Treasury  notes,                ....  265,690,92850 

Sequestration,     -  3,000,787  37 

Carried  'forward,  -  -  -     $644,085,063  78 


Brought  forward,     -  -  - 

Repayments  by  disbursing  officers, 
Customs,  ----- 

Overseers*'  exemption  and  tax  on  non-combatants, 
Export  duty  on  cotton,    -  -  -  - 

Patent  fund, 

Interest  on  loans,  - 

Deposited  under  twelfth  section  act  February   17, 

1864,  by  States,       ...  - 

Deposited  under  eighteenth    section  act    February 

17,   1864,    - 
Miscellaneous,     ----- 

Total,      ----- 


The  expenditures  during  the  same  period  are  as  follows : 

War  Department,  -  -  -     $238,572,374  25 

•Navy,     -----  -  10,853,723  27 

Customs,  -  -  .    -        .      -  26,325  93 

Civil,  miscellaneous  and  foreign  intercourse,        -  5,611,299  00 

Public  debt,         '-  -•  -  -       128,046,836  59 


$644,085,063 

78 

42,772,  JJ 

42 

441,094 

32 

595,036 

95 

14,322 

50 

26,957 

00 

4,208 

71 

471,300 

00 

367,600 

00 

2,615,475 

55 

$691,393,281 

23 

$383,110,559  04 


Balance  in  Treasury,       -  -  -  -     $308,292,722    19 


This  balance  is  made  up  as  follows  : 

Notes  funded  aW  on  hand  for  cancellation,  -  $250,000,000  00 

Notes  returned  by  disbursing  officers,      -  -         42,000,000  00  * 

Balance  cash  in  hand,  about       -  -  -  16,000,000  00 


The  public  debt  on  the  1st  April,   1864,  was  as  follows: 

Funded. 


Act  February  28,  1861,  8  per  cent.,  -  -  $   15,000,000  00 

Act  May  16,  1861,  8  per  cent,,  -  -  8,891,700  00 

Act  August  19,  186 U  8  per  cent.,  -  -  100,000,000  00 

Act  April  12,  1862,  8  per  cent.,           •    -  -  3,182,850  00 

♦  Act  February  20,  1863,  8  per  cent.,  -  -  '  95,763,700  00 

Act  February  20,  1863,  7  per  cent.,  -  -  66,318,550  00 

Act  March  23,  1863,  6  per  cent.,  -  -  11,646,200  00 

Act  April  30,  1863,  6  per  cent.,  -  -  8,393,000  00; 

Amount  carried  forward,  -  #-  $309, IS 6,000  00 


Brought  forward,     -  "-  -.  -     $309,196,000  00 

To  which  must  be  added  the  following  call  certifi-  % 

cates  outstanding,  to  wit  : 
Act  December  24,  18G1,  6  per     ' 

cent.,  -  -  -      $40,439,170-00 

Act    March    23,    1863,  4    per 

cent.,  -  -  -  1,825,000  00 

Act   March    23,    1863,  5    per 

cent.,  -  -  -        72,074,100  00—  114,338,270  00 

7.30  interest-bearing  Treasury  notes,      -  -         99,996,400  1)0 


Total,       -----     $523,530,670  00 


Unfunded. 

Act  March  9,  1861,  interest  notes  $3.65,  '-  $         534,500  00 

Act  May  16,  1861,  two  year  notes,           -  -  8,204,575  00 

Act  August  19,  1861,  general  currency,  *  15  1,356,631  00 

Act  April  17,  1862,  denomination  $1  and  $2,       -  .    4,516,509  00 

Act  October  13,  1862,  general  currency,  -  11S,997,321  50 

Act  March  23,  1863,  general  currency,   -  -  511,182,566  50 


Total,       -----     $797,792,103  00 

From  this  is  tobe  deducted  the  Amount  of  repay- 
ments of  old  currency  by  disbursing  officers, 
and  also  the  amount  of  notes  received  for  four 
per  cent  certificates,  which  are  in  the  Treasury 
awaiting  cancellation,  -  -  -       292,000,000  00 


$505,792,103  00 


The  balances  of  appropriations  not  drawn  on  1st  April,  1864,  were  :. 

War  Department,  .  -  -  $502,329,110  21' 

Navy  Department,  ...  -         33,046,775  79' 

Civil  and  miscellaneous,  including  customs,  -         72,865,683  39 


Total,       -  -  -  -     $608,241,569  39 

__ 

The  estimates  submitted  by  the  variou3  Departments  for  the-  sup-- 
port  of  the  Government  to  the  end  of  the  calendar  year,  say  31st 
December,  1864,  are  as  follows: 

Legislative,         -  -  -  -  -     $        245,625  00 

Executive,  salary  of  President,  &c,         -  -  37,350  00 

Treasury  Department,     -  -  -  -         22,508,462  50 

,,  ,<,,L. 

Amount  carried  forward,  -  -       $22,791,437  50- 


Brought  forward,     -    •         -         '    -             -  $22,791,437  50 

War  department,             ....  483,131,598  00 

Navy  Department,            -              -              -              -  10,059,923  78 

State  Department,             -'     .      -              -              -  44,914  00 

Department  of- Justice,    -              -             -  347,991  58 

Poet  Office  Department,  ....  165,583  40 


Total,       -  -  -     .  -     $516,541,448  26 


The  foregoing  statements  show  that  the  estimates  in«  December  last 
for  the  six  months  ending  July  1st,  1864,  are  greatly  beyond  the 
requirements  of  the  Government.  It  appears  from  them  that  the 
whole  expenditure  for  all  branches  of  the  Government  for  the  six. 
months  ending  April  1,  1864,  amounted  to  £255,563,722,  and  that 
the  unexpended  balance  then  standing  to  the  credit  of  appropriations 
was  $(508,24 1,5G9.  The  anticipated  tax  upon  the  currency,  which 
was  to  accrue  on  the  1st  of  April,  doubtless  kept  back  requisition  for 
debts  accruing  since  the  17th  of  February,  when  the  tax  act  was 
passed.  It  would  be  proper,  therefore,  to  add,  for  this  item,  about 
Beventy-five  millions  to  the  expenditure.  The  total  expenditure  for 
the  six  months  would  then  be  about  three  hundred  and  thirty  mil- 
lions, and  the  balance  to  the  credit. of  undrawn  appropriations  would 
he  about  $523,000,000. 

These  figures  establish  the  conclusion  that  the  money  appropriated 
for  the  six  months  ending  July  1,  18£4,  will  not  be  required,  and  that 
the  excess  may  be  applied  to  diminish  the  a-ppropriations  required  for 
the  six  months  ensuing  the  1st  of  July,  1864.  It  appears  that  the 
monthly  expenditures,  at  the  outside,  average  about  fifty-four  millions, 
and  consequently  for  the  three  months  to  ensue  from  April  1  to  July 
1,  186*4,  the  proper  expenditure  .  of  those  three  months  would 
be,  -  -  -  -    , .        -         $162,000,000 

But  \o  this  must  be  added  the  item  already  explained  of 
amount  of  debts  suspended  on  account  of  the  antici- 
pated tax  on  the  currency,  say  -  -  75,000,000 

— , 

This  aggregate,  ....         $23*7,000,000 

Deducted  from  the  total  balance  of  undrawn  appro- 
priations, -----  608,241,569 

Leaves  this  balance,  -  -  ...         $371,241,569 

available  for  expenditures  for  six  months  beyond  July  1,  18G«i. 

It  should  further  be  observed  that  the  estimates,  submitted  by  the 
departments,  are  made  .with  relation  to  the  present  rate  of  prices.  If 
that  rate  can  be  reduced,  a  corresponding  reduction  could  be  made  in 
themselves. 

The  first  and  most  important  inquiry,  therefore,  is  as  to  the  proba- 
bility of  a  reduction  of  prices.  All  the  financial  measures  proposed 
to  and  adopted  by  the  last  Congress  looked  to  this  result.  The  scheme 
offeYed  by  the  Secretary  of  the  Treasuary  and  that  adopted  by  Con- 
gress both  sought  by  different  means  to  effect  the  same  object..  Which 


of  the  two  would  have  proved  mo3t  successful,  it  would  serve  no  use- 
ful purpose  to  consider.  It  is  the  plain  duty  of  the  Government  to 
execute  the  scheme  adopted  by  Congress,  and  every  effort  has  been 
directed  to  its  successful  prosecution.  It  is  yet  too  early  to  perceive 
all  the  results  which  it  will  effect ;  but  it  is  quite  clear  already  that 
the  reduction  of  the  currency  which  it  will  produce  is  great-  and 
decided. 

On  tile  1st  of  April,  when  the  reduction  was  to  commence,  the 
whole  issue' of  general  currency  (represented  by  the  treasury  notes 
bearing  no  interest)  amounted  to  about  eight  hundred  millions.  Of 
this  amount,  fifty  millions  were  probably  at  the  credit  of  the  different 
disbursing  officers  throughout  the  Confederacy,  leaving  seven  hundred 
and  fifty  millions  as  the  actual  circulation.  Of  this  amount,  about  two 
hundred  and  fifty  millions  have  been  funded  east  of  the  Mississippi; 
and  it  may  fairly  be  presumed  that  fifty  millions  more  will  be  funded 
west  of  the  Mississippi  ;  thus  leaving  in  circulation  four  hundred  and 
fifty  millions.  The  depositaries  were  directed  to  discriminate  in  their 
reports  between  the  notes  of  one  hundred  dollars,  and  those  under 
one  hundred  which  have  been  funded.  Only  a  few  of  them  have  made 
reports  in  which  this*  direction  has  been  complied  with,  most 
probably  froria  want  of  time  to  separate  notes.  But  those  few  are  ia 
the  cities  where  the  hundred  dollar  notes  would  be  likely  to  accumu- 
late. They  disclose  the  remarkable  fact  that  less  than  one-half,  ia 
some  cases  not  more  than  one-third,  of  the  notes  funded  are  one  hun- 
dred dollar  notes.  It  may  be  assumed,  therefore,  that  not  more  than 
one-half  of  the  whole  amount  funded  consists  of  one  hundred  dollar 
notes.  By  the  terms  of  the  currency  act,  these  notes  are  thrown  out 
of  circulation  after  April  1,  and  are  taxed  ten  per  cent,  per  month 
until  extinguished.  It  is  .important,  therefore,  to  ascertain  the 
amount „of  those  now  outstanding. 

The  whole  amount  of.  one  hundred  dollar  notes,  issued  tp  the  1st  of 
April,  1864,  was  three  hundred  and  eighteen  millions.  It  is  proba- 
ble that  of  the  fifty  .mill'ious  of  dollars  remaining  at  that  date  to  the 
credit  of  disbursing  officers,  a  large  proportion  is  represented  by  these 
notes,  say  forty  millions,  thus  leaving  two  hundred  and  seventy-eight 
millions  of  them  in  circulation.  Deduct  from  this  sum  one-half  the 
total  amount  funded,  which  as  already  stated  consists  of  one  hundred 
dollar  rjotes  to  wit :  one  hundred  and  fifty  millions,  and  there  are  left 
unfunded  one  hundred  and  twenty-eight  millions  of  these  notes.  This 
sum,  therefore,  constitutes  that  remainder  whose  amout  we  have  been 
seeking,' and  is  to  be  deducted  from  the  four  hundred  and  fifty  mil- 
lions left  as  the  entire  circulation  after*  the  funding.  The  result  is 
that  the  whole  currency  would  then  stand  at  three  hundred  and  twen- 
ty-two millions.  Deduct  from  this  balance  the  tax  of  one-third  which 
is  imposed  by  the  currency  act,  and  the  actual  currency  left  in  circu- 
lation is  two  hundred  and  fourteen  millions  and  a  fraction. 
.  It  is  only  necessary  for  the  public  mind  to  apprehend  fully  this 
state  of  things,  and  it  would  seem  impossible  to  avoid  a  great  and 
sudden  fall  of  prices.  Thi3  fall  has  been  checked  by  the  »nfortunate 
feature  of  leaving  the  five  dollar  notes  current.     Sellers,  particularly 


of  necessary  articles,  have  had  the  excuse  of  demanding  an  indemnify 
for  the  future  tax  on  these  notes;  but  the  time  is  at  hand  when  they 
will  share  the  fate  of  other  notes,  and  the  entire  old  currency  must 
disappear.  Another  reason,  vhicluhas  checked  the  1  eduction  of  prices 
of  articles  of  prime  necessity,  is  the  exoneration  of  the  planting  and 
farming  cla-sses  from  tuxes  They  have  thereby  been  enabled  to  re- 
tain their  products.  But  when  the  whole  scheme  of  Congress  shall  go 
into  full  operation,  say  1st  of  July,  the  reduction  of  currency  will  be 
so  great  that  it  is  scarcely  possible  that  prices  can  be  maintained  at 
existing  rates.  ♦ 

The  conclusion,  then,  seems  fair,  that  if  the  currency  can  be  re- 
strained within  the  limits  to  which  it  has  been  reduced,  the  estimates 
called  for  by  the  Departments  may  be  greatly  reduced.  This  result 
will  depend  upon  the  extent  to  which  the  new  issue  of  treasury  notes 
is  carried.  The  law  directs  the  issue  of  two  dollars  of  new  notes  for 
every  three  dollars  held  in  private  hands,  with  the  exception  of  one 
hundred  dollar  notes  and  notes  under  five  dollars.  It  also  authorizes 
the  Secretary  of  the  Treasury  to  issue  in  the  same  manner  two  dol- 
lars for  every  three  dollars  received  at  the  Treasury,  under  the  pro- 
visions of  the  currency  act.  Assuming  the  'figures  above  stated  as 
probable  estimates  of  the  result  of  funding,  the  amount  of  new  cur- 
rency to  be  issued  for  exchanges  with  private  parties  will  be 
$214,000,000  ;  and  the  issues  authorized  to  be  made  for  the  use  of 
the  Government  would  amount  to  two-thirds  of  $300,000,000,  or 
$200,000,000.  The  aggregate  of  thtse  two  would  carry  up  the  cur- 
rency again  to  $414,000,000.  This  amount  is  more  than  twice  the 
sum  which  in  previous  reports  I  have  shown  to  be  requisite  for  the 
entire  circulation.  With  such  an  expansion,  prices  could  not  be  ex- 
pected to  fall  to  the  proper  standard,  ami  the  conclusion  seems  inev- 
itable, that  one  or  other  of  these  sources  of  expansion  must  be  re- 
strained. JThe  currency  act  has  distinctly,  guarantied  to  the  holders 
of  currency  the  right  to  receive  new  issu'es.  upon  the  abatement  of 
one-third  from  the  old,  and  this  right  cannot  justly  be  impaired.  It 
should  only  be  dealt  with,  therefore,  by  offering  to. the  holders  of 
these  notes  a  security  which  they  might  prefer  to  the  new  issues. 
Possibly,  this  might  be  done  by  giving  them  an  option  to  exchange 
their  notes  for  four  per  cent,  bonds  free  from  taxation.  This  freedom 
from  taxation  would  be  an  equivalent  for  the  reduction  of  one-third, 
to  which  their  notes  had  been  subjected,  and  if  this  plan  were  ac- 
cepted, equality  between  these  holders  and  those  who  had  already 
funded  their  notes  in  four  per  cents,  might  be  restored,  by  granting 
them  the  privilege  of  exchanging  their  four  per  cent,  taxable  bonds 
for  untaxable,  at  a  reduction  of  one-third.  The  compensation  to  the 
Treasury  would  be  found  in  the  amount  which  would  thereby  be  paid 
in  money,  instead  of  four  per  cent,  bonds,  for  the  taxes  of  the  present 
year. 

This  arrangement,  however,  with  individuals,  if  left  as  it  should  be,- 
to  their  choice,  would  be  beyond  the  control  of  the  Government.     The 
other   source  of  issue,  namely,  that  by    the   Government,  is   the  one 
which  is  under  its  complete  control.     It  is  the  restraint  of  this  alone 


which  will  enable  it  to  prevent  a  new  redundancy  of  circulating  me- 
dium. It  therefore  becomes  an  inquiry  of  vital  importance,  to  ascer- 
tain how  far  this  restraint  can  be  cacried  Obviously,  it  depends  upon 
the  extent  and  availability  of  the  other  means  furnished  by  Congress 
for  supylying  the  demands  of  the  Government. 

The  means  .which  have  b^en  already  provided  by  Congress  (over 
and  above  the  issue  of  new  treasury  notes)  are  three,  namely  :  the  sale 
of  $.300;000,000  of  six  per  cent,  bonds,  certificates  of  indebtedness, 
and  taxes. 

1.  The  six  per  cent,  bonds  authorized  by  Congress  offer  so  •desira- 
ble a  security,  that  it  may  reasonably  be  expected  that^they  will  be 
taken  up  to  the  full  extent  of  the  available  capital  of 'the  country. 
The  mechanical  arrangements  required  for  the  ;ssue  of  bonds  with  e.o 
many  coupons  will  delay  their  issue  until  the  month  of  May.  In  the 
meantime,  to  support  the  Government  during  the  month  of  April,  and 
to  pay  off  the  accumulation  of  public  indebtedness,  which  arose  from 
the  indisposition  to  accept  payments  in  old  currency,  since  the  pas- 
sage of  the  currency  act,  it  became  necessary  to  exercise  the  authority 
to  issue  new  treasury  notes.  At  the  date  of  this  report,  $38, 000,000 
have  been  issued,  and  $10,000, (*00  in  $500  notes  are  prepared  for 
issue,  and  this  issue  mtfst  be  continued  until  the  bonds  can  be  sold. 
They  have  already  been  advertised,  and  will  be  offered  for  sale  ea:  ly 
in  May,  and  it  is  hoped  that  the  proceeds  of  their  sale  will  supply 
means  for  supporting  the  Government,  without  resorting  to  the  au- 
thority to  issue  treasury  notes. 

2.  'The  next  means  of  supply  provided  by  'Congress  is  through  cer- 
tificates of  indebtedness.  These  certificates  offer  another  desirable 
security,  and  woubf  seem  to  be  peculiarly  available  for  making  pur- 
chases: They  are  payable  in  specie,  two  years  after  peace,  and  bear 
six  per  cent,  interest.  It  is  of  the  utmost  importance  that  the  va- 
rious purchasing  officers,  of  tTie  Government  should  use  these  certifi- 
cates, instead  of  calling  upon  the  Treasury*  for  new  issues  of  notes. 
It  is  so  much  easier,  however,  for  both  buyer  and  seller  to  deal  in 
notes,  that  the  temptation  to  call  for  them  is  invincible,  and  can  only 
be  restrained  by  an  absolute  refusal  to  furnish  them.  The  experience 
of  this  Department  has  shown  that  an  authority  given  to  it  to  issue 
treasury  notes  as  an  alternative  for  bonds,  results  in  compelling  it  to 
furnish  the  notes,  whatever  may  be  its  own  opinion  as  to  the  inexpe- 
diency of  the  issue.  It  is  in  this  way  that  the  late  redundancy  of  the 
currency  wa3  produced.     As  fallback  as   May,  1861,  wjien  the  first 

•  issue  of  bonds  And  treasury  notes  jointly  was  authorized,  the  Secretary 
used  every  effort  in  his  power  to  induce  the  various  purchasing  officer^  to 
make  use  of  bonds  instead  of  treasury  notes.  This  effort  was  con^nued, 
under  the  act  of  August,  1861,  and  he  even  ventured  upon  the  com- 
pulsory method  of  holding  back  his  warrants  on  requisitions,  unless 
bonds  would  be  accepted  instead  of  treasury  notes.  The  pressure, 
however,  for  the  notes  became  so  great  that  he  was  unable  to  resist 
it.  In  these  circumstances,  he  distinctly  presented  to  Congress  the 
evils  which  must  follow  the  expansion  thus  produced,  and  during  the 
session  of  September,  1862,  urged  upon  them  to  take  immediate  mea- 


to  absorb  the  redundant  currency.     Embarrassed,  as  Congress 

was,  with  supposed  constitutional  difficulties  in  the  way  of  levy- 
.  a  large  forced  loan  was  the  only  alternative  which  could  bo 

I.  This  alternative  was  rejected;  audit  was  not  until  April, 
1863,  that  #a  tax  adequate  to  the  wants  of  the  country  could  be 
•  -ed,  and  this  tax  was  bo  complex  and  intricate,  that  its  collection 

i  not   be  fairly  set   in  action  until  the   following  October.     The 

tax  laid  before  this  was  the  war  tax  of  August,  1861,  o£  one-half 
of  one  per  cent,  on  property;  and  small  as  this  was,  all  the  States 
excepfcthree  intervened,  and  paid  the  amount  due  by  their  respective 

us  by  the  "issue  of  their  own  securities.  Even  under  this  pres- 
sure, the  Government  succeeded  in  effecting  a  foreign  loan  of 
$15,000,000,  at  a  time  when  the  Northern  government,  with  all  its 
resources*  and  with  a  commerce  open  to  the  whole  world,  was  unable 
to  effect  one.     If  the  Treasury  Department  had  been  permitted  to  ap- 

riis  money  to  the  support  of  the  currency,  its  excessive  issue  and 
consequent  depreciation  would  have  been  postponed,  if  not  prevented. 
Lut  the  pressing  demands  of  the  Government  for  munitions  of  'war, 
and  for  expenditures  abroad  for  the  army  and  navy,  Consumed  the  en- 
tire proceeds  of  the  loan.  An  effort  was  then  made  to  combine  the 
credit  of  the  individual  States  with  that  of  the  Government,  with  a 
view  to  procure  further  means  to. call  in  the  circulation.  That  effort 
failed  to  receive  the  support  of  sonie'of  the  States,  and  before  that 
support  could  be  propitiated  by  further  efforts,  military  reverses  put 
an  er.d  to  all  hope  of  present  relief  from  foreign  loans.  In  the  mean- 
time, many  of  the  States*entered  upon  the  same  field  of  credit,  rssrned 
I  r:ge  amounts  of  bonds  and  treasury  notes,  and  the  result  was  that 
expansion  which  has  just  been  remedied,  and  which  ought  not  to  be 
permitted  to  recur. 

The  financial  measures  adopted  at  the  last  session  of  Congress  have 
given  the  country  a  new  "starting  point?.      The  currency  is  once  more 

.iht  within  bounds,  and  it  is  most  'earnestly  urged  upon  Con- 
so  to  fence  around  those  bounds  that  they  cannot  be  passed. 
This  can  only  be  done  by  a  careful  revision  of  every  appropriation, 
and  by  admitting  only  such  as  are  absolutely  necessary,  by  a  steady 
refusal  to  increase  tjie  volume  of  the  currency,  and  by  providing  suf- 
ficient other  means  to  meet  the  appropriations  which  shall  be  made. 

3.  This  brings  us  to  the  consideration  of  the  remaining  means  of 
supply  which  have  been  supplied  by  Congress,  namely  :  taxes.  This 
source  of  supply  is  in  fact  the  fouaidation  of  all  the  others ;  without 
it  they  cann*ot  be  sustained.  Two  kinds  of  taxes  have,  been  provided,* 
those  in  money  and  those  in  kind.  The  money  taxes  to  be  paid  dur- 
in|  the  current  year  have  been  devoted  by  Congress  almost  entirely 
to  th^support  of  the  currency.  The  tax-payers  are  allowed  to  pay 
their  taxes  with  the  four  per  cent,  bonds  and  certificates,  in  which  tho 
currency  has  been  funded.  It  is  presumed  that  every  taxable  party 
has  supplied  himself  with  bonds  to  the  estimated  amount  of  his  tax  ; 
and  if  there  be  cases  of  deficient  provision,  doubtless  they  will  be  sup- 
plied from  surplus  amounts  funded  by  others,  and  offered  for  sale  in 
the  market.     It  is  probable,  therefore,  that  no  material  aid  will  bo  do 


rived  by  the  Treasury   during   the   present  year  from  any  taxes  bus 
those  in  kind. 

This  seems  to  be  an  .unfortunate  feature  in  the  tax  act.  Payment 
into  the  Treasury  of  treasury  notes,  is  a  necessary  instrument  to 
their  proper  circulation.  Without  the  aid  of  such  an  instrument,  the 
currency  of  the  notes  depends  entirely  upon"  consent.  They  are  de- 
prived of  one  of  the  essential  elements  of  value,  namely:  general  de- 
mand. The  new  notes,  not  being  required  to  pay  taxes  until  next 
January,  lose  tnis,  valuable  incident  during  all  that  interval,  and  must 
obtain  currency  entirely  from  the  good  will  of  the  community.  An- 
other equally  serious  difficulty  arises  from  the*  same  cause.  The 
planting  interest,  whenever  it  is  be}Tond  the  reach  of  the  enemy,  is 
prosperous,  and  can  contribute  to  the  public  wants  as  largely  as  any 
other.  The  tax  law  requires  from  it  a  tax  in  kind  of  ten  per  cent,  on 
its  annual  produce,  and  of  five  per  cent  on  capital ;  but  it  allows  the. tax 
on  the  produce  to  be  set  off  against  the  tax  in  money,  and  it  ensures 
the  extinguishment  of  the  money  tax  by  valuing  the  produce  at  its 
present  price,  while  the  capital  is  valued  at  prices  of  1861.  It  fol- 
lows that  the  planters  are  relieved  from  any  necessity  to  provide 
themselves  with  treasury  notes,  and  may  withhold  from  the  market 
their  produce  at  pleasure.  It  follows,  also,  that  the  prosperous  are  fa- 
vored with  a  discount,  while  th%  unfortunate,  whose  farms  have  been 
desolated,  are  required  to  pay  upon  the  value  of  their  capital  without 
any  relief  from  crops.  It  would  seem  more  just  to  reverse  such  a 
rul*e,  and  to  require  a  larger  contribution  from  those  whose  property 
has  been  protected  at  the  expense  of  the  other 

Proceeding  on  the  same  general  grounds,  the  tax  act  further  exon- 
erates from  the  income  tax  of  the  present  }rear,  all  property  upon, 
which  a  capital  tax  shall  be  paid;  but  it  makes  no  such  discrimination 
in  assessing  the  capital,  as  is  made  in  favor  of  agricultural  property. 
"All  property  and  income,  not.  agricultural,  i3  assessed  at  present 
rates.  In  another  connection,  I  will  invite  your  attention  to  the  in- 
justice of  these  inequalities.  My  object  now  is  to  induce  a  recon- 
sideration of  this  portion  of  the  tax  act. 

It  has  already  been  shown  that,  as  the  act  now  stands,  no  pecuniary 
aid  is  afforded  to'  the  Treasury  luring  the  present  year,  and  that  un- 
less sufficient  supplies  shall  be  derived  from  sales  of  bonds  aud  from 
certificates  of  indebtedness,  there  will  be  nothing  left  but  a  resort  to 
new  issues  of  treasury  notes.  It  is  therefore  of  the  utmost  import- 
ance to  call  into  requisition  every  possible  mfeans  of  preventing  such 
a  calamity.  The  taxes  ©ffer  the  most  appropriate  and  efficient  means 
and  can  be  made  to  contribute  largely  by  simply  repealing  so  much  of 
the  tax  act  as  allows  income  taxes,  whether  in  kind  or  in  money,  to  exon- 
erate from  the  tax  on  capital.  The  tax  of  ten  per  cent,  on  the  planter's 
income,  leaves  him  an  abundant  surplus  for  his  support,  and,  if  justly 
considered,  is  greatly  less  than  the  tax  which  other  interests  are  required 
to  pay  on  capital.  Let  the  two  be  compared,  and  this  will  at  once  bo 
manifest.  As  a  general  rule,#the  interest  of  money  represents  the 
usuaHncorae  of  capital.  A  tax  of  ten  per  cent.,  then,  on  the  income 
of  one  hundred  dollars,  would  amount  to  sixty  cents,  while  a  tax  of 


10 

five  per  cent,  on  the  capital  would  be  five  dollars.  It  will  be  said, 
however,  that  the  tax  in  kind,  being  upon  gross  products,  must  be 
rated  at  more  than  the  nett  income  or  interest-on  other  property.  Let 
this  be  admitted,  and  assume  that  the  tnx  on  gross  income  is  double 
.the  amount  of  a  tax  on  nett,  and  we  still  have  the  inequality  of  five 
dollars  against  one  dollar  and  twenty  cents.  But  when  to  this  ine- 
quality is  added  that  produced  by  assessment,  at  the  two  rates  already 
explained,  the  inequality  amounts  to  injustice.  Th<e  proper  remedy 
for  the  whole  is  to  be  found  in  an  equal  tax  upon  all  capital  and  upon  all 
income  at  the  same  basis  of  assessment.  The  present  system  of  tax- 
ation is  so  cumbrous  and  intricate,  that  delay  and  disappointment  will 
be  its  inevitable  results;  and  whenever  another  tax  bill  is  framed,  I 
would  renew  my  former  recommendation,  and  urge  that  it  be  a  simple 
tax  upon  property  and  incomes.  At  present  I  will  limit  my  recom- 
mendation to  the  repeal  of  the  following  provisions  of  the  last  act: 

1.  That  which  allows  the  value  of  the  tax  in  kind  to  tbe  deducted 
from  the  tax  of  five  per  cent,  on  agricultural  property. 

2.  That  which  repeals  the  income  tax  for  the  present  year  on  in- 
comes derived  from  property  taxed  as  capital. 

3.  That  which  discriminates  as  to  the  date  to  which  assessments 
are  to  have  reference. 

The  taxes  in  kind,  levied  bj7  the  l<*-t  tax  n.ct,  appearejd  tome  to  em- 
brace (and  with  much  propriety)  ano  her  subject  matter,  namely:  gold 
and  silver  in  the  form  of  coin,  gold  dust  or  bullion.  Some  embarrass- 
ment in  reaching  this  conclusion  was  experienced  from  apparently 
conflicting  provisions  of  the  tax  ami  asssessment  acts.  The  latter 
directed  coin  to  be  assessed  at  its  value  in  Confederate  Treasury  notes, 
unless  otherwise  provided  in  the  law  imposing  the  tax.  The  former 
act  place!  in  one  and  the  same  class,  coin,  gold  dust  .and  ballion,  and 
imposed  a  tax  of  five  per  cent,  upon  the  "  amount.''  The  word 
**  amount"  as  to  coin  was  susceptible  of  two  meanings,  namely,  the 
sum  stamped  thereon,  and  the  actual  quantity  of  metal.  The  other 
members  of  the  class  were  free  from  this  ambiguity  and  could  only  be 
rated  by  quantity.  It  seemed  to  follow  that  the  same  meaning  must 
attach  to  all  the  members  of  the  same  class.  This  conclusion  was 
strengthened  by  the  direction  to  rate  sterling  exchange  ( which  is 
usually  treated  as  a  correlative  of  coin)  at  its  value  in  Treasury  notes, 
and  by  the  further  direction,  already  noticed  in  the 'assessment  act,  to 
assess  coin  in  the  same  way.  It  was  obvious  that  the  holder  of  coin 
would  suffer  no  injury  %.y  contributing  such  portion  of  his  coin  in  kind, 
as  under  an}r  eircumstances  he  was  bound  to  furnish  sufficient  Treasury 
notes  to  purchase.  It  was  thought  probable  that  the  tax  in  kind  was 
intended  by  Congress  ta  relieve  the  Government  from  the  obnoxious 
duty  of  depreciating  its  own. currency.  The  tax  levied  in  this  form 
is  also  more  beneficial,  as  it  will  secure  to  the  Government  a  portion 
of  those  large  amounts  of  coin  which  have  fled  from  the  plundering 
hand  of  the  enemy  and  have  found  its  protection  ;  and  further  as  it 
will  enable  the  Government  to  meet  such  demands  for  coin  as  occa- 
sionlly  arise. 

There  is  another  portion  of  the  tax  act  to  which  I   would   respect- 


11 

•  fully  direct  the  attention  of  Congress.  A  tax  is'  imposed  upon  the 
capital  stocks  of  all  banks  and  other  corporations,  and  another  is  laid 
upon  all  solvent  eredits. 

The  effect  of  these  two  enactments  is  to  tax  the  capital  of  any  cor- 
poration as  stock,  and  then  again  to  tax  the  securities  in  which  the 
capital  i3  invested.  Banks  of  issue  would  be  taxed  even  beyond  this. 
Their  issues,  like  their  capital,  are  invested  in  securities.  If  these 
issues  should  be  extended  to  twice  the  capital  (  as  many  of  them  are 
permitted  by  their  charters  to  do,)  the  bank  would  have  to  pay  a  tax 
of  five  per  cent,  on  its  capital,  and  then  of  five  per  cent,  more  on  the 
total  amount  of  credits  in  which  its  issues  have  been  invested,  amount- 
ing together  to  fifteen  per  cent,  on  its  capital.  This  result  is  so  mani- 
festly unjust  that  I  concluded  that  Congress  could  not  have  intended 
it.  It  probably  was  supposed  that  banks  came  under  the  exception  in 
favor  of  any  registered  business.  But  this  exception  does  not  include 
banks  of  issue.  I  have,  therefore,  directed  the  assessors  to  make  as- 
sessments in  such  form  as  will  enable  Congress  to  remedy  the  difficulty 
before  the  tax  becomes  payable.  Several  of  the  banks  have  applied 
for  relief,  and  I  respectfully  commend  to  your  attention  a  memorial 
which  they  have  presented  to  this  department,  a  copy  of  which  is  here- 
with submitted 

Another  embarrassment  in  administering  the  tax  act  has  been  en- 
countered in  that  portion  which  directs  the  tax  in  kind  of  farmers  to 
be  deducted  from  the  tax  of  five  per  cent  on  their  capital.  If  the  de- 
duction intended  was  of  the  tax  in  kind  of  last  year,  then  the  planting 
^interest  will  be  entirely  relieved  from  the  taxes  of  last  year  whilst  all 
other  interests  have  duly  contributed.  If  the  reference  is  to  the  tax 
in  kind  of  the  current  year,  then  as  the  money  tax  is  payable  in  June, 
and  the  tax  in  kind  connot  be  realized  until  later  in  the  year,  it  is 
impossible  to  dechict  the  latter  from  the  former*  Some  explanatory 
act  is  respectfully  asked. 

.1  cannot  leave  this  subject  without  specially  invoking  your  attention 
to  the  inequality  made  by  the  tax  bill  in  the  assessment  of  agricultu- 
ral and  other  property.  While  the  latter  is  assessed  at  its  value  in 
treasury  notes,  which  arc  acknowledged  to  be  depreciated  at  least  to  one 
third  their  face,  the  former  is  assessed  at  values  which  prevailed  when 
treasury  notes  were  nearly  at  par  v,ith  specie.  This  inequality, 
creates  discontent  in  the  public  mind,    and   cannot  be   maintained  as 

*  just  and  equal.  In  ail  public  as  well  private  transactions  it  is  danger- 
ous to  depart  from  the  great  principles  of  justice  with  a  view  to  effect 
present  expediency.  Doutless  it  was  supposed  that»legislation  of  this 
kind  would  reach  the  speculator  and  extortioner.  But  it  will  be  found 
that  most  of  these  classes  have  escaped  the  tax  by  taking  rtffuge  in 
agricultural  investments  ;  while  thousands  of  widows  and  orphans, 
and  loyal  citizens,  who  have  invested  their  all  in  stocks  and  securities, 
are  deprived  of  their  means  of  support.  I  wbufd  respectfully  recom- 
mend a  revison  of  this  section,  and  the  establishment  of  a  uniform  rate 
of  assessment. 

The  report  of  the  Commissioner  of  Taxes  will  present  the  results  of 
the  collection  of  taxes,  as  far  as  progress  has  been  made.  The  amount 


12 

collected  is  $82,262,349  6S.  The  difficulties  which  are  encountered 
in  the  collection,  can  only  be  estimated  by  any  one  who  will  inspect 
the  mass  of  papers  which  ace  required  for  each  return,  and  the  en- 
quiries necessary  to  be  made  of  each  individual  tax-payer.  The  re- 
sults of  the  tax  will  probably  confirm  the  recommendation  already 
made  of  a  resort,  to  a  more  simple  system  of  taxation.  The  frauds 
and  evasions,  which  cannot  be  discovered  under  the  present  system, 
are  a  perpetual  drain  upon  the  tax,  which  is  necessarily  increased  by 
the  number  of  officers  who  must  be  employed  in  its  collection.  And 
after  .all  is  done  by  the' Government*  which  is  possible,  the  result  is 
that  the  most  cunning  in  devices  will  escape,  whilst  only  the  honest 
and  conscientious  pay  the  full  and  just  demands  of  the  law. 

In  the  process  of  collection,  various  amendments  to  the  law  have 
been  found  necessary,  which  will  be  brought  to  your  attention  in  the 
report  of  the  Commissioner  of,  Taxes,  to  which  I  respectfully  invite 
your  attention. 

The  act  imposing  restrictions  on  the  export  of  cotton,  tobacco,  and 
naval  stores,  and  that  prohibiting  the  importation  of  articles  of  luxury, 
have  received  the  attention  which  they  demanded.  Under  the  first 
act  certain  regulations,  issued  by  the  President,  of*  which  a  copy  is 
herewith  submitted,  will  fully  exhibit  what  has  been  done;  and  under 
the  second  this  department  has  executed  the  duty  imposed  upon  it  as 
to  the  limitation  within  which  importations  shall  be  made  of  articles 
to  be  used  for  wearing  apparel.  A  copy  of  the  instructions  issued  to 
the  collectors  of  customs  on  this  subject  is  herewith  submitted. 

The  customary  estimates  in  detail  are  hereunto  appended. 
Respectfully  submitted, 

C.  G.  MEMMINGER, 
Secretary  of  Treasury. 


DOCUMENTS 


ACCOMPANYING    THE 


REPORT  OF  THE  SECRETARY  OF  THE  TREASURY. 


Treasury  Department,  C.  S.  A  ,  ) 
Richmond,  March   12,   1864.       \ 

The  following  regulations  arc  prescribed  for  the  government  and 
directions  of  all  officers  of  the  revenue,  to  carry  into  effect  the  pro- 
visions of  the  act  to  prohibit  the  importation  of  luxuries,  or  of 
articles  not  necessary  or  of  common  use,  approved  February  6th, 
1864: 

!.  The  importation  of  articles  set  forth  in  the  schedule  accompa- 
nying these  regulations  is  absolutely  prohibited. 

2,  None  of  said  prohibited  articles  shall  be  admitted  for  duty  after 
the  1st  of  March,  1864,  or  shall  receive  a  permit  to  be  landed  unless 
it  shall  be  proved  to  the  satisfaction  of  the  collector  that  they  were  . 
actually  shipped  on  board  of  the  vessel  in  which  they  have  arrived 
before  the  1st  of  March,  1864,  without  knowledge  of  the  passage  of 
the  act  aforesaid. 

4.  In  case  any  prohibited  articles  shall  be  on  board  any  ship,  ves- 
sel, boat,  raft  or  carriage  arriving  in  the  Confederate  States  after 
said  1st  of  March,  and  shall  be  omitted  in  the  manifest,  report  or 
entry  of  the  master  or  person  having  charge  or  command  'of  such 
ship  or  vessel,  boat,  raft  or  carriage,  or  shall  be  omitted  in  the  entry 
of  the  goods  owned  by  the  owner  or  consigned  to  the  consignee  of, 
such  articles,  or  shall  be  imported  or  landed  without  a  permit,  the 
said  goods  shall  be  seized  ana  dealt  with,  and  the  vessel  and  parties 
shall  be  subjected  to  the  same  forfeitures,  fines  and  penalties  as  in 
cases  of  similar  omissions,  landing,  importation, 'or  attempt  to  land 


14 

or  import,  in  relation  to  articles  liable  to  duties  on  their  importation 
into  the  Confederate  States. 

4.  In  case  any  prohibited  article  shall,  after  the  1st  of  March,  181)4, 
be  imported  into  the  Confederate  States,  or  shall,  after  said  date,  be 
put  on  board  any  ship  or  vessel,  boat,  raft  or  carriage,  with  the  in- 
tention of  importing  the  same  into  the  Confederate  States  ;  all  such 
articles  shall  be  forfeited,  and  also  all  other  articles  on  board  the  said 
ship,  or  vessel,  boat,  raft  or  carriage,  belonging  to  the  owner  of  such 
prohibited  articles;  and,  moreover,  the  owner  thereof  shall  forfeit 
and  pay  double  the  value  of  the  prohibited  articles. 

.*).  The  following  additional  oath  or  affirmation  shall  be  taken  by 
each  master  or  person  having  charge  or  command  of  any  ship  or 
vessel,  which  shall  arrive  at  any  port  of  the  Confederate  States  after 
the  first  day  of  March,  1864,  viz:  "I  further  swear  (or  affirm)  that 
there  are  not,  to  the  best  of  my  .knowledge  and  belief,  on  board  (insert 
the  denomination  and  name  of  the  vessel)  any  goods,  wares  or  mer- 
chandize, the  importation  of  which  into  the  Confederate  States  is 
prohibited  by  law;  and  I  do  further  swear  (or  affirm)  that  if  I  shall 
hereafter  discover  or  know  of  any  such  goods,  wares  or  merchandize,* 
on  board  of  the  said  vessel,  or  which  shall  have  be.en  imported  in  the 
same,  I  will  immediately,  and  without  delay,  report  the  same  to  the 
collector  of  this  district.'' 

6.  Each  importer,  consignee  or  agent  shall  at  the  time  of  entering 
any  goods  imported  after  the  said  first  day  of  March,  1864,  take  the' 
following  additional  oath,  viz  :  "  I  also  swear  (or  affirm)  that  there 
arc  not,  to  the  best  of  my  knowledge  and  belief,  amongst  the  said 
goods,  wares  or  merchandize,  imported  or  consignee!  as  aforesaid,  any 
goods,  wares  or  merchandize,  the  importation  of  which  into  the  Con- 
federate" States  is  prohibited  by  law  ;  and  I  do  further  swear  (or 
affirm)  that  if  I  shall  hereafter  discover  any  such  goods,  wares  or 
merchandize,  imported  or  consigned  as  aforesaid,  I  will  immediately, 
and  without  delay,  report  the   same    to  the  collector  of  this  district." 

C.  G.  MEMMINGER, 
Secretary  of  Treasury. 


LIST  OF  ARTICES  the  importation  of  which  is  prohibited  by  an  act  of 
Congress,  entitled  "  An  Act  to  prohibit  the  importation  of  luxuries  or 
articles  not  necessaries  or  of  common  use."  Approved  February  6thf 
1864: 


Absynthe, 

Alabaster  and  spar  ornaments. 

Alabata.  , 

Ale,  beer  and  porter. 

Almonds,  raisins,  currants,  dates,  figs,  and 
all  other  dried  or  preserved  fruits. 

*Amber  beads. 

Anchovies,  sardines,  and  all  other  fish  pre- 
served in  oil. 

Angora,  thibet  and  other  goats'  hair,  or  mo 
hair  manufactured,     • 


Art^les  embroidered  wiihgola,  silver  or 


Yrgontine,    Alabata     or   german    silver 

manufactured  or  unmanufactured! 
Arrack. 

rt^ele 

other  metal. 
Balsams,     cosmetics,  essences,  extracts, 

pastes,  perfumes,  and  tinctures  used  for 

the  toilet. 
Bananas,  cocoa-nuts,  pine  apples,  plant* 

ains  and  oranges. 
Bay  turn. 


15 


Beads  of.  amber,  composition  or  wax,  and  G-a 
all  other  beads. 

Benzoates. 

Billiard  and  bagatelle  tables,  and  all  other 
tables  or  boards  on  which  games  are 
played. 

Bracelets,  braids,  chains,  curls  or  ringlets 
composed  of  hair,  or  of  which  hair  is  a 
component  part.  # 

Brandy  and  other  spirits  distilled  from 
grain  or  other  materials. 

Brooms  and  brushes  of  all  kinds. 

Cabinet  and  household  furniture. 

Cabinets  of  coins,  medals,  gems  and  all 
collections  of  antiquities. 

Canes  and  sticks  for  walking,  finished  and 
unfinished. 

Capers  and  sauces  of  all  kinds. 

Card  cases,  pocket-books,  shell  boxes,  sou- 
venirs and  all  similar  articles,  of  what- 
ever material  composed. 

Carpets,  carpeting,  hearth-rugs,  bedsides 


lloons,  laces,  knots,  stars,  tassels, 
tresses,  and  wings  of  gold  or  silver,  or 
imitations  thereof,  except  when  intend- 
ed for  uniforms  of  officers  in  the  mili- 
tary and  naval  service. 

Glass,  cut. 

Glass,  colored,  stained  or  painted. 

Grapes,  plums  and  prunes,  and  other  fresh 
fruit  when  put  up  in  bottles,  cases   or 


human,    cleansed  or   prepared   for 


Hair, 
u.-c 

India  matting  of  all  kinds. 

Jet  and  manufactures  of  jet,  and  imita- 
tions thereof. 

Jewelry,  or  imitations  thereof.    ' 

Leaf  and  manufaetured  tobacco  and  ci- 
gars. 

Manufactures  of  cedar  wood,  granadilla, 
ebony,  mahogany,  rose  wood  and  satin 
•wood 

Manufactures  of  gold,  platina  or  silver 


and  other  portions  of  tapestry  of  every  [Manufactures    and    articles     of    marble 
kind  and  description.  marble  paving  tiles,  slabs  or  blocks,  and 

Carnages,  and  parts  of  carriages.  |     all  other  marble. 

^i!"?  °ther  bever*Ses  not   containing  Matting,    china,    or  other    floor    matting, 

and  mats  made  of  flags,  jute  or  grass 


alcohol 

Clocks,  and  parts  of  clocks. 

Comfits,    confectionery,     sweetmeats,    or 
fruits    preserved    in    sugar,     moi 
brandy  or  other  liquors. 

Composition  tops  for  tables,  or  other  arti- 
cles of  furniture. 

Compositions  of  glass,  set  or  unset. 

Coral,  cut  or  manufactured. 

Cordials,  absynthe,  arrack,  curracoa,  kriJPaving  and  roofing   tiJes  and 
schen-wasser,  liquors,  maraschino,  sati-!     roofing  elates  and  firebricks. 


Muffs  and  tiffets,  and  all  other  manufac- 
tures of  fur,  or  of  which  fur  shall  be  a 
component  part,  except  caps  and  hats. 

Paintings  and  statuary. 

Paintings  on  glass. 

Paper  hangings. 

Paper  for  walls. 

Paper  for  screens  or  fireboards. 

and 


fia,   and  all  other  spirituous  bev.erages 
of  a  similar  character. 

Cotton  laces,  cotton  i  user  tings,  cotton 
trimmings,  and  laces  of  thread  and 
other  materials. 

Diamonds,  cameos,  mosaics,  gems,  pearls, 
rubies,  and  other  'precious  stones,  and 
imitations  thereof,  when  set  in  gold,  sil- 
ver, or  other  metal,  and  when  not  set 

Dolls  and  toys  of  all  kinds. 

Engravings,  bound  or  unbound. 

Epaulettes. 

Pans  and  fire-screens  of  every  descrip- 
tion, of  whatever  material  composed. 

Feathers  and  flowers,  artificial  or  orna- 
mental, and  parts  thereof,  of  whatevei 
material  composed. 

Fire  crackers,  sky  rockets,  roman  candles, 
and  all  similar  articles  used  in  pyrotech- 
nics. 


Perfumes  and  perfumery  of  all  sorts. 
Plattd  and  gilt  ware  of  all  kinds. 
Playing  cards. 
Prepared  vegetables,  fruits,  meats,  poultry 

and  game,  sealed  or  enclosed  in  cans,  or 

otherwise. 
Ratans  and  reeds. 
Scayliola  table  tops,    or  other  articles   of 

furniture. 
Segars,  snuff,  paper  segars,  and 

manufactures  of  tobacco. 
Silver-plated    metal,  in    sheets 

form. 
Thread  lacings  and  inscrtisgs. 
Vol  vets  of  all  kinds. 
Wines,     burgundy,     champagne, 

madeira-,    port,    sherry,   and    all 

wines  and  imitations  of  wines. 


all  other 
or   other 


claret, 
other 


Note.— None  of  the  manufactures  of  metal  designed  as  either  household  or  per- 
sonal ornaments  shall  be  admitted,  and  in  order  to  confine  importations  to  articles 
of  necessity  and  of  common  use,  the  Secretary  of  the  Treasury  will,  as  soon  as  the 
information  can  be  procured,  prescribe  the  maximum  foreign  prices  at  which,  and 
within  which. 'importation  of  goods  manufactured  wholly  or  partly  of  cotton  flax 
wool,  or  of  silk,  and  designed  for  wearing  apparel,  and  not  herein  prohibited'  mav 
be  made,  and  beyond  which  importations  thereof  shall  not  be  made. 


16 

Under  the  fourth  section  of  the  act,  entitled  "  An  act  to  prohibit 
the  importation  of  luxuries,  or  of  articles  not  necessaries,  or  of  com- 
mon use,"  approved  February  6th,  1864,  the  following  maximum  for- 
eign prices  are  established,  at  which,  and  within  which,  importations 
of  goods  manufactured  wholly  or  partly  of  cotton,  flax,  wool,  or  of 
silk,  and  designed  for  wearing  apparel,  and  not  prohibited  by  said 
iiCt,  and  beyond  which  .importations  fhereof  shall  not  be  made. 

The  prices  named  in  the  following,  for  all  articles,  are  the  invoice 
prices  in  coin,  at  the  place  of  exportation  : 

MANUFACTURES    OF    COTTON. 

All  articles  wholly  of  cotton,  whether  colored  or  white,  not  to  ex- 
ceed 25  cents  per  square  yard,  excepting  cottonades,  corduroys,  fus- 
tians, and  velveteens,  which  shall  not  exceed  50  cents  per  yard. 

Drawers,  ready-made,  knit  or  woven,  not  to  exceed  $1  per  pair. 

Gloves,  not  to  exceed  25  cents  per  pair. 

Hosiery,  men's,  not  to  exceed  25  cents  per  pair. 

Hosiery,  women's,  not  to  exceed  35  cents  per  pair. 

Shirts,  ready-made,  knit  or  woven,  not  to  exceed  $1  each. 

Spool  cotton,  not  to  exceed  5  cents  per  100  yards. 

Tapes  not  to  exeed  5  cents  per  bunch  of  12  yards. 

MANUFACTURES    OF    FLAX. 

All  articles  manufactured  wholly  of  flax,  whether  colored  or  white, 
not  to  exceed  50  cents  per  square  yard. 

Drawers,  ready-made,  not  to  exceed  $1.50  per  pair. 
Gloves,  not  to  exceed  50  cents  per  pair. 
Handkerchiefs,  not  to  exceed  25  cents -a  piece". 
Hosiery,  not  to  exceed  50  cents  per  pair. 
Shirts,  ready-made,  not  to  exceed  $1.50  each. 
Tapes,  not  to  exceed  5  cents  per  bunch  of  12  yards. 
Thread,  not  to  exceed  $1  per  pound. 

MANUFACTURES    OF    WOOL. 

Alpacas,  cashmeres,  de  laines,  lastings,  merino?,  mohairs,  and  Per- 
BJan  cloth,  not  to  exceed  50  cents  per  yard. 

Bombazines  and  French  Merinos,  not  to-  exceed  75  cents  per  yard. 

Beaver  cloth  and  broad  cloth,  not  to  exceed  $3  per  yard. 

Bindings,  not  to  exceed  5  cents  per  yard. 

Drawers,  knit  or  woven,  not  to  exceed  $1  per  pair. 

Flannels,  not  to  exceed  50  cents  per  yard. 

Gloves,  not  to  exceed  40  cents  per  pair. 

Hats,  men's,  not  to  exceed  $2  each. 

Hats,  women's,  not  to  exceed  $4  eacl. 

Hosiery,  men's  and  women's,  not  to  exceed  40  cents  per  pair. 

Kerseys,   kerseymeres,   lions'    skins,   melton   cloths,  pilot   cloth, 

serges,  tweeds  and  ve'stings,  not  to  exceed  $2  per  yawl. 
Shawls,  not  to  exceed  $7.50  each. 
Shirts,  not  to  exceed  $1  each. 


17 

MANUFACTURES    OF    SILK. 

Press  silk,  not  to  exceed  $1  per  yard. 

Handkerchiefs,. neck -'ties,  &c,  not  to  exceed  75  cents  a  piece. 

Mantillas,  shawls,  and  ladies'  wrappings  of  any  kind,  not  to  exceed 

$5  each. 
Ribbons,  not  to  exceed  $l  pejr  piece  of  12  yards. 
Serge  lining,  not  to  exceed  ${  per  square  yard. 
Sewing  silk,  not  to  exceed  $5  per  pound. 
Vestings,  not  to  exceed  $2  per  square  yard. 

Manufactures  of  wool  and  cotton,  wool  and  silk,  woo#l  and  flax,  or 
any  combination  of  these  materials,  not  to  exceed  $\  per  square 
yard.  Articles  composed  of  cotton  and 'flax  only,  not  to  exceed  37 
cents  per  square  yard. 

C.  G.  MEMMINGER, 

^  Secretary  of  Treasury. 

Z 


*****  *## '•.•**•  *»***' pi 


AN  ACT  to  impose    Regulations    upon   the    Foreign  Commerce   of  the 
Confederate  States ,  to  provide,  for  the  Public  Defend. 

Vi'hereas,  the  Confederate  States  are'  engaged  in  a  war,  upon  the 
successful  issue  of  which  depend  the  integrity  of  their  social  system, 
the  form  of  their  civilization,  the  security  of  life  and  property  within 
their  limits,  as  well  as  their  existence  as  sovereign  and  independent 
States;  and  whereas,  the  condition  of  the  contest  demands  that  they 
should  call  into  requisition  whatever  resources  of  men  and  money 
they  have  for^hc  support  of  their  cause,  and  to  faithfully  administer 
the  same  :   Therefore,  as  a  part  of  the  system  of  the  public  defence— 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
the  exportation  of  cotton,  tobacco,  military  and  naval  stores,  sugar, 
molasses  and  rice  from  the  Confederate  States,  and  from  all  places  in 
the  occupation  of  their  troops,  is  prohibited,  except  under  such  uni- 
form regulations  as  shall  be  made  by  the  President  of  the  Confederate 
States. 

Sec.  2.  That  if  any  person  or  persons  shall  put,. place  or  load,  on 
board  any  ship,  steam-boat  or  vessel,  or  any  other  water  craft,  or 
•into  any  wagon,  'cart,  carriage  or  oiher  vehicle,  for  conveyance  or 
transportation  beyond  the  Confederate  Sta'tes,  or  into  any  portion  of 
said  States  occupied  by  the  enemy,  any  of  the  articles  mentioned  *n 
tl  e  first  section  of  thi6  act,  or  shall  collect  the  same  for  the  purpose 
of  being  conveyed  or  transported,  contrary,  to  the  prohibition  afore- 
said, within  the  Confederate  States,  or  beyond  them,  the  said  articles, 
and  the  ship,' boat  or  other  water-craft,  wagon,  carr^ige  or  other 
vehicle,  with  the  slaves  and  animals  that  may  be  employed  or  col- 
lected for  the  purpose  of  aiding  therein,  shall  be  forfeited,  and  all 
persons,  their  aiders  and  abettors,  on  conviction  of  being  .interested 
or  concerned  in  the  enterprise,  shall  be  deemed  to  be  guilty  of  a  high 
misdemeanor,  and  punishable  by  such  fine  or  imprisonment,  or  both, 
as  the  court  may  impose. 

Sec.  3.  That  it  shall  not  be  lawful  to  put  on  board  any  ship,  boat, 
vessel  or  other  water-craft,  or  upon  any  wagon,  cart,  carriage  or 
other  vehicle,  for  transportation  or  conveyance  as  aforesaid,  any  of 
the  articles  aforesaid,  unless  a  permit  be  previously  obtained  from 
some  officer  of  the  Confederate  States  specially  authorized  to  grant 
the  same,  particularly  describing  the  articles  thus  to  -be  laden,  and 
the  ship,  boat,  vessel,  water-craft,  wagon,  carriage,  cart  or  other 
vehicle  on  which  the  same  is  to*  be  transported," and  until'  bond  shall 
be  given  that  the  same  shall  be  conveyed  and  transported  to  the  place 
of  destination,  under  such  conditions  and  regulations,  and*  for  such 
objects  as  shall  be  prescribed  by  the  President,  under  the  first  section 
of  this  act. 

Sec.  4.  That  the  collectors  of  all  the  districts  of  the  Confederate 
States,  and  such  other  officers  as  may  be  designated  by  the  President 
of  the  Confederate  States,  shall  have  power  and  authority  to  take 
into  their  custody  any  of  the  articles  before  mentioned  found  on  any 


19 

ship,  boat  or  other  water-craft,  when  there  is  reason  to  believe  that 
they  are  intended  for  exportation,  or  when  in  vessels,  carts  or  wagons, 
or  any  other  carriage  or  vehicle  whatsoever,*  or  in  any  manner  appa- 
rently on  their  way  towards  the  territories  of  a  foreign  nation,  or  to- 
wards the  territory  of  the  Confederate  States  in  the  occupation  of. 
the  United  States,  or  the  vicinity  thereof,  or  towards  a  place  whenoe' 
such  articles  are  intended  to  be  exported,  and  not  to  permit  the  same 
to  be  removed  until  bond  shall  be  given,  with  satisfactory  sureties, 
that  no  violation  of  this  act,  and  the  regulations  under  the  same  is 
intended. 

Sec.  5    That  the  powers  granted  by  this  act  to  the  revenue  or  other 
officers  of  the  Confederate  States,  under  this  act,  to   allow   or  refuse 
exportation  of  the  articles  before  mentioned,  or  for  the  seizure  or  re- 
tention  of  any  of  the  said  articles,  shall  be   exercised   in   conformity 
with  such  instructions  as  the  President  may  give,  through  the  Depart- 
ments of  War  and  of  the  Treasury  ;   which   instructions  may  impose 
conditions  to  the  destination  and  sale  of  the  same,  and  the  investment 
of  the  proceeds  of  the  -?ame,  or  a  portion  thereof,  in  military  or  other 
supplies  for  the  public  service ;   whieh  instructions  such  officers  shall 
be  bound  to  obey  ;   and  if  any  action  or  suit  shall  be  brought  against 
any  such  officer  or  officers,  or  their  agents,  he  or  they  may  plead  the 
general  issue;   and  upon  proof  of  a   compliance   with  the   provisions 
of  this  act,  or  of  the  regulations   and    instructions  of  the  President, 
he  Or  they  shall  be  absolved  from  all  responsibility  therefor;  and  any 
person  aggrieved  by  any  of  the  acts  of  any  of  the  officers    or   agents 
aforesaid,  may  file  his  petition  before  the  district  court  of  the  district 
in  which  such  officer  or  agent  resides  ;   and  after  due   notice   to   him,... 
and  to  the  district  attorney,  the  said  court  may  proceed  summarily  to 
hear  apd  determine  thereupon  as  law  and  justice   may   require;   and 
the  judgment  of  the  said  court,  and  the  reasons  therefor,  shall  be  filed 
among  the  records  of  the   court;   and  in  *case   any  release  shall  be 
granted,- the  judge  may   impose   such    conditions,  as   to  giving  bead-., 
and  security,  as  may  in  his  opinion  be   necessary   to   secure   this   act 
from  violation  ;  and  in  case  of  refusal,  may   impose   double   or  treble 
costs    upon   the   petitioner,    if    circumstances    warrant   it:   Provided, 
That  nothing. fh  this  act  shall  be  construed  to  prohibit  the  Confederate 
States,  or  any  of  them,   from   exporting  any   of  the   articles  herein 
.enumerated,  on  their  own  account. 

Sec  6.  That  the  exclusive  jurisdiction  is  conferred  upon  the  dis- 
trict courts  of  the  Confederate  States  of  all  suits  or  actions  that  may 
arise  under  this  act  in  behalf  of  the  Confederate  States,  its  officers 
and  agents,  for  the  recovery  of  all  fines,  penalties  and  forfeitures  im- 
posed in  the  same,  by  indictment,  information  or  action,  according 
to  the  practice  of  the  court;  and' the  distribution  of  the  penalties  and  . 
fines  shall  be  made  under  and  according  to  the  laws  now  in  force  for 
violation  of  the  revenue  acts  ;  and  all  laws  for  the  mitigation  and 
remittance  of  penalties  and  forfeitures,  shall  be  applied  in  similar 
cases. 

Sec.  7.  That  it  shall  be  lawful  for  the  President,  or  such  officers  as  • 
he  may  designate,  to  employ  any  portion  of  the  military  or  naval 


20 

forces  of  the  Confederacy,  or  of  the  militia,  to  prevent  the  illegal 
departure  of  any  ship,  vessel  or  other  water  craft,  or  for*,  detaining, 
takingpossession  of  and  keeping  in  custody  the  same,  or  any  wagon, 
cart  or  other  vehicle  heretofore  mentioned,  their  teams  and  drivers, 
and  their  products  aforesaid,  and  to  suppress  and  disperse  any  assem- 
bly of  persons  who  may  resist  the  execution  of  this  act,  or  oppose 
the  fulfillment,  by  the  officers,  of  the  duties  imposed  by  the  same. 

Sec.  8.  That  this  act  shall* expire  on  the  day  of  the  ratification  of 
a  treaty  of  peace  with  the  United  States. 

Approved  February  6,  1864. 


REGULATIONS  to  carry  into  effect  the  act  to  impose  regulations  upon 
the  foreign  commerce  of  the  Cor  federate  States,  to  provide  for  the  public 
defence,  approved  6th  February,  1864. 

I. — As  TO  THE  S»A.* 

j .  The  owners  of  any  vessel  intending  to  sail  from  a  Confederate 
port  with  a  cargo  consisting  in  whole  or  part  of  cotton,  tobacco, 
military  and  naval  stores,  sugar,  molasses,  or  rice,  shall,  before  the  la- 
ding on  board  of  any  of  such  articles,  file  with  the  collector  of  the  port 
from  which  the  vessel  is  to  sail,  a  copy  of  hor  register,  with  a  declar- 
ation of  the  names  of  the  owners  and  officers  thereof,  the  place  of 
their  birth,  and  of  their  residence  for  the  preceding  year,  together 
with  the  port  or  place  to  which  the  said  vessel  proposes  to  sail.  The 
said  declaration  shall  also  set  forth  the  quantity  and  value,  in  Con- 
federate currency,  of  the  cargo  proposed  to  be  taken  out,  as  also  the 
consent  of  the  said  owners  that  one-half  of  the  tonnage  of  tne  said 
vessel  may  be  employed  hy  the  Confederate  Government  for  its  own 
use,  both  on  the  outward  and  homeward  voyage,  at  the  rate  of  freight 
hereinafter  mentioned.  The  collector  shall  submit  a  statement  as  to 
the  owners  and  officers,  to  the  military  commandant  of  the  post ;  and 
if  he  shall  not  object  to  their  loyalty,  or  to  the  sailing  of  the  vessel, 
for  reasons  of  military  necessity,  the  collector  shall  grant  a  permit 
for  the  lading  of  the  said  vessel,  one- half  fer  account  of  the  owners, 
and  one-half  for  account  of  the  Confederate  States. 

2.  Before  the  said  lading  shall  be  completed,  the  owners  of  the  ves-' 
sel  shall  execute  to  the  Confederate  States  a  bond  in  double  the  value 
of  the  vessel,  with  security  deemed  adequate  by  the  collector,  con- 
ditioned that  she  will  pursue  the  voyage  designated,  and  that  she  will 
return  with  reasonable  dispatch  to  a  Confederate  port,  after  her  out- 
ward cargo  shall  be  discharged,  with  a  cargo — consisting  one-half  of 
articles  not  prohibited  by  the  laws  of  the  Confederate  Government, 
and  the  other  half  of  such  articles  as  the  Government  shall  offer  for 
shipment  from  such  pert,  at  the  rate  of  freight  hereinafter  mentioned. 

3.  Each  shipper  of  any  portion  of  the  cargo  proposed  to  be  laden 
on  board  the  said  vessel,  shall,  before  the  lading  thereof,  make  appli- 
cation to  the  collector  for  a  permit  to  lade  the  same  ;  which  applica- 


21 

tion  shall  declare  the  articles  to*  be  shipped',  andthe'quantityand  value 
thereof  in  Confederate  currency,  the  port  of  destination,  and  the  name 
of  the  consignee.  A  permit  shall  then  be  granted  by  the  co'llector,  if 
the  application  is  deemed  satisfactory.  The  lading  shall  be  had  under 
the  inspection  of  a  revenue  officer,  who  shall  be  charged  with  the 
duty  of  seeing  that  the  goods  laden  conform  to  the  permit. 

4  Before  the  completion  of  the  lading  on  board  or  the  granting  a 
clearance,  each  shipper  of  any  portion  of  the  cargo  shall  execute  and 
deliver  to  the  collector  a  bond  to  the  Confederate  States,  in  double  the 
value  of  his  shipment  in  Confederate  money,  with  security  deemed  ' 
adequate  by  the  collector,  with  condition  that  at  least  one-half  the 
nett  proceeds  of  said  shipment  shall  be  invested  in  goods  or  articles 
not  prohibited  by  law  ;  and  said  goods  or  articles  shall  be  shipped  by 
the  same  or  some  other  vessel,  to  the  Confederate  States,  within  sixty 
days  from  the  unlading  of  said  cargo  ;  or  that  the  said  half  of  the 
nett  proceeds  shall  be  paid  in  coin  or  sterling  exchange  to  the  proper 
agent  of  the  Confederate  States,  to  be  ?eiinbursed  to  the  shipper  by 
the  delivery  to  him  of  Cotton  at  the  port  of  departure  in  the  Confed- 
erate States,  at  the  rate  of  ten  pence  sterling  per  pound  for  middling 
uplands. 

5.  The  freight  to  be  paid  by  the  Confederate  States  on  all  cotton, 
and  tobacco  shipped  from  a  Confederate  port,  shall  be  five  pence  ster- 
ling per  pound,  payable  on  delivery  at  the  port  of  destination,  in  coin 
or  sterling  exchange.  Return* freight  shall  be  at  the  rate  of  £25  per 
ton,  payable  on  its  delivery  in  a  Confederate  port,  in  cotton  at  ten 
pence  sterling  per  pound  for  middling  uplands,  and.at  a  proportionate 
price  for  cotton  of  other  qualities.  In  calculating  the  ton  of  •freight 
by  weight,  2,240  pounds  shall  be  allowed;  by  measure,  forty  cubic 
feet  shall  be  allowed. 

6.  If  the  outward-bound  vessel  shall  consent,  at  the  request  of  the 
Government,  to  take  two-thirds  of  her  cargi  for  account  of  the"  Con- 
federate States,  the  outward  freight  shall  be  six  pf  nee  sterling  per 
pound  ;  and  whenever  the  Government  is  not  prepared  to  fill  up  any 
portion  of  the  tonnage  reserved  for  its  use,  at  the  time  at  which  a*ny 
vessel  may  be  made  ready  to  sail,  her  owners  may  fill  up  the  same  on 
their  own  account';  but  no  vessel  shall,  without  consent  of  the  Gov- 
ernment, sail  on  her  outward  voyage  until  one-third  of  "her  cargo*shall 
bo  laden  for  the  use  .of  the  Government. 

7.  The  rates  of  freight  for  articles  other  than  cotton  and  tobacco, 
shall  be  adjusted  at  the  same  relative  rate,  and  payable  in  the  same 
way. 

8.  The  Government  reserves  the  right  to  limit  or  prohibit  the  ship- 
ment of  rosin,  turpentine,  or  any  manufacture  thereof,  whenever 
deemed  dangerous  to  its  own  shipment. 

9.  Upon  the  completion  of  the  lading  of  the  vessel,  and  before  re- 
ceiving her  clearance,  there  shall  be  delivered  to  the  collector,  in  ad- 
dition to  the  usual  manifest,  another,  setting  forth  the  names,  ages,, 
and  description"  of  her  officers  and  crew,  and  of  every  passenger  in- 
tending to  sail  in  her.     The  said  last  mentioned  manifest  shall  be  de- 

ivered  to  the  commandant  of  the  port,  who  shall  thereupon  cause  the- 


entire  vessel  to  be' searched  ;  and  if  satisfied  that  the  parties  on  board 
are  persons  who  may  safely  be  permitted  to  leave  the  Confederacy, 
and  that  the  passengers  have  the  proper  passports,  he  shall  certify  the 
same  on  the  manifest,  and  return  the  same  to  the  collector;  there- 
upon, and  not  before,  a  clearance  shall  be  granted  to  the  vessel,  and 
he  shall  be  permitted  to  scil. 

10.  The  owners  of  each  vessel,  and  of  each  portion  of  a  cargo,  sail- 
ing from  a  Confederate  port,  shall  be  allowed  to  take  up  their  respec- 
tive bonds,  by  producing  to  the  collector  the  certificate  of  the  proper 
agent  of  the  Confederate  Government  at  the  port  o*f  delivery,  setting 
forth  the  particulars,  showing  that  the  said  party  has  complied  with 
the  obligation  of  the  said  bond,  so  far  as  the  same  was  practicable  ; 
and  the  collector,  upon  being  duly  satisfied,  shall  be  authorized  to 
surrender  the  said  bonds. 

1 1 .  Nothing  in  these  regulations  shall  be  so  construed  as  to  conflict 
wi'th  the  proviso  of  the  law  which  declares  "  that  nothing  in  this  act 
shall  be  construed  to  prohibft  the  Confederate  States,  or  any  of  them, 
from  exporting  any  of  the  articles  herein  c#nmerat'ed  on  their  own 
account,"  nor  shall  a  bond  be  required  of  a  State  in  any  case. 

12.  The  penalties  of  all  bonds  executed  in  conformity  with  these 
regulations,  shajl  be  recoverable  in  full,  on  proof  of  breach  of  the 
conditions  of  the  bond,  and  without  proof  of  any  damage  suffered  by 
the  Confederate  States  in  consequence  of  such  breach  ;  and  all  bonds 
shall  be  executed  in  such  form  as  to  give  effect  to  this  regulation. 

13.  Vessels  sent  into  the  Confederacy  for  the  purpose  of  exporting 
cotton  received  in  payment  of  any  Confederate  bond  or  obligation, 
shall  Ue  subject  to  these  regulations  only  so  far  as  relates  to  such  por- 
tion of  the  tonnage,  if  any,  as  may  remain  vacant  after  the  lading  of 
the  cotton  received  in  payment  as  aforesaid. 

14.  The  regulations  for  overland  commerce  with  neutral  countries 
will  fcfc  issued  separately,  within  a  few  days. 

Approved  :• 

C.  G.  MEMMINGER, 
%  Secretary  of  the  Treasury. 

JAMES  A.  SEDDON, 
Secretary  of  War. 
Approved,  -March  5th,  1864  : 

JEFFERSON  DAVIS.    - 


Treasury  Department,  C.  S.  A.  ) 
Richmond^  March  16,  1864.       ] 
■  The  following  additional  regulations  are  established  to  carry  out  the 
:.act  to  impose  regulations  upon  the  foreign  commerce  of  the  Confed- 
erate States,  and  to  provide  ior  the  public  defence,  approved  Febru- 
ary 6,  1864: 

The  bond  required  by  the  second  article  of  the  regulations  shall  be 
in  one-half  the  value  of  the  vessel ;  and  that  required  by  the  fourth 
article  shall  be  in  the  single  value  of  the  shipment ;  and  the  security 


23 

which  the  collector  may  accept  may  be  either  personal  security,  or  a 
mortgage  of  the  vessel,  or  a  transfer  of  the  bills  of  lading,  or  of  cot- 
ton, tobacco,  or  Confederate  securities. 

2.  Whenever  any  vessel  shall  bring  into  the  Confederate  States  an 
entire  cargo  for  account  of  the  Confederate  States,  the  owners  of  the 
'said  vessel  and  the  shippers  of  her  cargo,  shall  be  relieved  from  the 
bonds  previously  given,  to  invest  and  bring  in  one-half  the  net  pro- 
ceeds of  her  outward  cargo  ;  and  the  certificate  of  the  agent  of  the 
Treasury  Department  at  the  port  of  lading,  that  such  cargo  was  duly 
sbipped  in  pursuance  of  the  regulations,  shall  authorize  the  collector 
to  cancel  and  surrender  the  said  bonds. 
Approved  March  16,  1864: 

C.   G.  MEMMINGER, 

Secretary  of  Treasui  y. 
JAMES  A.  'SEDDOISY 
Secretary  of  War. 
.    Approved  March  17,  1864. 

JEFFERSON  DAVIS. 


ADDITIONAL  REGULATIONS  to  carry  into  effect  the  Ad  entltl  I 
An  Act  to  Impose  Regulations  upon  the  Foreign  Commerce  of  (foe  Con- 
federate States,  to  Provide  for  the  Public  Defence,  approved .6th  Feb- 
ruary, 1864: 

II. — Overland  Commerce  with  Mexico. 

1.  The  owner  of  any  wagon,  cart  or  vehicle,  or  of  any  boat  or  other 
vessel,  and  of  any  horses,  mules,  or  other  animals  employed  in  trans- 
porting cotton,  tobacco  or  naval  stores,  from  the  Confederacy  to  Mexico, 
shall,  before  receiving  any  article  for  transportation,  require  of  the 
owner  thereof  the  collector's  permit  for  its  exportation,  as  hereinafter 
set  forth;  and  shall,  before  loading  any  article  for  transportation, 
present  to  the  military  commander  of  the  department,  or  officer  as- 
signed by  him  to  that  duty,  a  declaration  setting  forth  a  full  descrip- 
tion of  all  the  vehicles,  vessels  and  animals  to  be  used  by  him,  and 
their  value  in  Confederate  currency,  and  the  names  and  value  of  the 
slaves,  if  any,  .employed  as  teamsters,  or  otherwise,  in  bis  business  of 
transportation  ;  and  the  names  and  such  other  particulars  as  may  be 
required,  of  the  free  persons  so  employed,  and  the  point  of  departure, 
the  route  to  be  pursued,  and  the  place  of  destination  ;  and  the  com- 
mander or  other  officer  as  aforesaid  shall,  if  satisfied  of  the.  loyalty 
fidelity  of  the  applicant,  and  that  the  application*  may  be  safely' 
Ranted,  endorse  thereon  his  consent  and  approval,  and  grant  aHcensq 
to  the  applicant  as  a  public  carrier  of  exports  to  Mexico  for  the  single 
trip,  or  for  any  length  of  time,  not  exceeding  one  year,  that  may  be 
deemed  proper. 

2.  Any  person  desiring  to  export  to  Mexico,  overland,  any  cotton, 


24 

tobacco  or  naval  store.-,  shall,  before  placing  the  same  on  any  wagon, 
cart  or  other  vehicle,  or  pack  mule  or  other  animal,  or  oh  board  any 
boat  or  vessel,  present  to  the  military,  commander  of  the  department 
whence  the  merchandise  is  to  be  exported,  or  to  the  officer  assigned 
by  him  as  aforesaid,  a  declaration  stating  the  quantity,  and  value  in 
Confederate  cuarency,  of  the  articles  he  proposes  to  export,  the  name, 
of  the  licensed  carrier  to  be. employed  by  him,  the  point  of  departure, 
the  route  to*  be  pursued,  the  name  of  the  consignee  and  the  place  of 
destination  in  the  neutral  country;  and  if  the  officer  to  whom  the  ap- 
plication is  made  shall  be  satisfied  of  the  loyalty  and  fidelity  of  the 
applicant,  and  that  the  permission  may  be  safely  granted,  he  shall 
endorse  on  the  application  his  approval. 

3.  The  applicant  shall,  before  loading  the  merchandise  which  he 
intends  to  export,  file  with  the  collector  of  the  district,  whence  the 
exportation  is  to  be  made,  his  application  endorsed  as  aforesaid,  and 
shall  execute  and  deliver  to  him  a  bond  to  the  Confederate  States, 
with  security  deemed  adequate  by'the  collector,  in  an  amount  double 
the  value  in  Confederate  money,  of  the  merchandise  embraced  in  his 
application,  with  condition  that  \t  least  one-half  the  net  proceeds  of 
said  merchandise  at  the  place  of  destination  shall  be  invested  in  goods 
and  merchandise  not  prohibited  by  law,  and  that  said  goods  and  mer- 
chandise shall  be  brought  into  the  Confederate  States  within  sixty 
.days  after  the  delivery  of  the  exported  articles  at  their  place  of  desti- 
nation, in 'Mexico;  and  the  collector  shall  thereupon  deliver  to  the 
applicant  a  permit  to  load  the  articles  embraced  in  said  application. 

4.  No  licensed  carrier  shall  depart  on  the  trip  for  which  permits 
have  been  granted,  until  he-  shall  have  delivered  to  the  collector  of 
the  customs  a  manifest  verified  by  his  oath,  setting  forth  the  names 
of  all  owners  of  the  cotton  or  other  articles  which  he  is  about  to  carry, 
and  the  quantfty  received  from  each  owner,  and  shall  have  obtained 
from  the  collector  a  clearance  authorizing  his  departure. 

5.  The  military  commander  of  any  department  from  which  exports 
•are  conveyed  to  Mexico,  shall  establish,  by  general  orders  to  be  pub- 
lished by  him,  as  many  convenient  point3  a«  may  be  necessary  for  the 
assemblage  and  departure  of  all  vehicles  or  means  of  transportation 
used  in  the  business,  and  detail  officers  for"  the  examination,  search 
and  seizure  of  all  vehicles,  teams,  and  slaves  employed  as  drivers, 
whenever  engaged  in  the  infraction  or  evasion  of  these  regulations, 
or  the  law  which  they  are  intended  to  enforce. 

6.' All  vehicles,  animals,  slaves,  or  other  means  of  transportation, 
and  all  cotton  or  other  articles  that  may  be  .seized,  whether  by  the 
officers  of  the  revenue  or  by  military  authorities,  for  any  violation  of 
law  or  of  these  regulations,  shall  be,  without  any  waste,  spoliation, 
impressment,  or  injury  of  any  kind,  forthwith  conveyed  and  delivered 
to  the  nearest  marshal  or  deputy  marshal  of  the  Confederate  States, 
and  a  detailed  receipt  taken  from  him,  setting  forth  a  full  descripti#i 
of  the*property  seized  and  delivered  to  him  for  safe  custody.  And  it 
shall  be  the  duty  of  said  marshal  or  deputy  marshal  to  keep  the  prop- 
erty so  surrendered  in  safe'  custody  until  the  further  order  of  the 
judge  or  a  commissioner  of  a  district  court  of  the  Confederate  States 


25 

having  jurisdiction  of  the  subject  matter;  and  the  said  marshal  or 
deputy  marshal  shall  forthwith,  upon  the  receipt  by  him  of  the  prop- 
erty seized,  give  information  to  the  collector  of  the  district  or  to  the 
district  attorney,  or  to  both,  if  practicable,  of  all  the.  facts  in  relation 
to.tfie  seizure' of  the  property  and  its  delivery  to  him  for  safe  keeping 
.  .7  No  military  authority  shall  presume,  under  any  circurast:i; 
to  seize  property,  while  being  carried  under  the  provisions  of  the  law, 
and  of  these  regulations,  for  any  other  cause  than  a  violation  of  said 
provisions,  nor  in  cose  of  seizure,  to  dispose  of  the  property  seized,  in 
any  other  manner* than  that  prescribed  in  the  foregoii  g  regulation,-;. 
But  in  cases  where  there  is  great  risk  of  the  property  falling  into  the 
hands  of  the  enemy,  it  shall  be  competent  for  the  proper  military  au- 
thorities to  require  the  licensed  carrier  to  suspend  his  trip  till  the 
Ifenger  be  passed,  or  to  pursue  a  different  route  frcm  that  originally 
designated,  or  even  in  cases  of  imminent  danger,  to  abandon  the  trip. 

3.  The  bonds  to'be  taken  under  tjiese  regulations  shall  be  subject 
to  the  provisions  of  the  twclfth'regulation  relative  to  exportation  by 
sea  ;  and  said  bonds  may  be  taken  up  on  the  production  to  the  col- 
lector-of  satisfactory  evidence  that  the  party  has  complied  with  the 
conditions  of  the  bond  of  as  far  as  practicable.  * 

Approved  : 

C.  G.  MEMMINGER, 

Secretary  of  Tredsury 
JAMES  A    SEDDON, 
Secretary  of  War 

Approved  March  11,  186^; 

JEFFERSON  DAVIS 


MEMORIAL  OF  THE  BANKS. 


Columbians.   C„   April  7,   1864. 

The  Honorable  0.  G.  Memminger, 

Secretary  of  the  Treasury,   C.   S., 

Richmond,    Va.  : 

Sir  :  At  a  meeting  of  delegates  from  the  banks  of  South  Carolina, 
held  in  this  city  on  the  29th  ultimo,  the  undersigned  were  appointed 
a  committee  to  communicate  with  you,  on  the  taxation  of  the  banks 
by  the  act  of  Congress,  approved  on  the  17th  of  February  last. 

The  bearing  of  the  act  upon  them,  must,  in  any  view,  be  onerous  ; 
but  the  system  of  taxation  it  adopts  authorizes  a  just  concern  for  the 
fttture.  It  is  supposed  that  some  of  the  features  of  the  act  may  be 
relieved  by  construction  ;  but  we  apprehend  that  adequate  relief  must 
be  sought  in  modifications  by  Congress.  In  pursuance  of  the  office 
assigned  us,  we  beg  leave  to  submit  some  considerations  suggested  by 
the  act,  and  to  request  such  action  on  your  part,  as  your  judgment 
may  approve,  both  in  reference  to  construction  and  modification  by 
Congress. 

Under  the  first  three  sections  of  the  act,  and  the  instructions  of 
the  Commissioner  of  Taxes  to  the  assessors,  dated  1st  of. March,  a 
tax  of  five  per  cent,  is  to  be  levied : 

1st.  On  the  capitals  of  the  banks,  under  the  designation  of  "shares 
or  interests  held  in  any  banks,"  &c. 

2d.  "On  all  the  property,  real,  personal  and  mixed,"  held  by  them 
on  17th  February  last. 

3d.  On  moneys  held  abroad  on  that  day,  or  on  the  bills  of  exchange 
drawn  thereon  ;  and, 

4th.  On  the  gold  and  silver,  whether  in  coin  or  other  form,  held  at 
the  date  of  the  act. 

The  scares  and  the  property  of  every  kind,  excepting  the  gold  and 
silver,  are  to  be  estimated  at  their  value  in  treasury  notes  at  the  date 
of  the  act ;  the  tax  on  coin,  &c,  to  be  paid  in  kind  : 

1st.  The  rate  and  scope  of  the  tax  first  claim  attention.  The  rate 
is*  within  one  per  cent,  of  the  discount  our  banks  are  at  liberty  to 
take.  This,  and  the  taxes'  payable  to  the  State,  and  to  the  cities  or 
towns  where  they  are  located,  with  the  expenses  of  banking,  will 
amount  to  more  than  they  can  make  upon  their  capitals.  If  the  tax 
were  levied  upon  their  capitals  only,  they  would  be  left  for  the*neans  of 
making  dividends  to  the  profits  derived  from  the  use  of  their  deposits 
and  issues.  But  the  tax  covers  these  incidental  sources  of  revenue 
also ;  for  all  the  assets  are  taxed  ;  and,  of  course,  those  derived  from 
deposits  ancl  issues,  taxes  that  may  absorb  the  profits,  must  be  con- 
sidered excessive. 


28 

2d.  We  next  except  to'  the  act,  that  it  taxes  twice  the  capital  of 
the  banks. 

We  find  that  this  allegation  has  had  the  attention  of- Mr.  .Vilan, 
the  Commissioner  of  Taxes.  A  notice  issued  by  him  to  Confederate 
tax  officers,  dated  Richmond,  March  28th,  refers  to  the  subject  in  the 
following  language,  viz  : 

"By  section  two,  tax  act  of  17th  of  February,  1S'3  4,  a  tax  of  live  per 
cent,  is  levied  on  all  shares  in  any  bank,  railroad,  or  other  company  ; 
and  thus,  by  the  terms  of  the  lawj  a  tax  is  laid  on  the  whole  capital. 
Again,  by  section  three,  a  tax  is  laid  upon  the  whole  nssets  of  the 
company,  including,  of  course,  those  in  which  the  capital  has  'been 
invested.  As  i^  is  deemed  scarcely  .possible  that  Congress  intended 
such  a  result,  although  the  act  furnishes  no  means  of  arriving  at  a 
different  interpretation,  and  as  the  tax  is  not  payable  until  the  1st  of 
June,  and  as  Congress  will  meet  again  about  the  1st  of  May,  the 
department  has  determined  to  submit  the  matter  to  that  body  for 
solution  ;  and  in  tho  meantime  to  require  returns  to  be  made  in  such 
form  as  will  serve  either  construction.  Therefore,  in  addition  to  a 
return  of  the  shares  of  capital  stock,  according  to  the  act  thirty -fi\% 
of  additional  instructions' of  March  1,  1864,  all  such  companies  or 
corporations  will  be  required  in  their  corporate  or  aggregate  capacity 
to  make  another  or  separate  return  of  all  their  property,  coin,  bullion, 
and  effects  of  every  description-,  taxed  under  the  act,  and  if  Congress 
shall  decide  in  their  favor,  such  additional  return  and  assessment 
will  be  cancelled  ;  otherwise,  it  will  remain  in  force  and  the  tax  will 
be  collected  " 

The  notice  is  copied  for  two  reasons  :  First.  Because  it  sustains 
in  clear  terms  the  allegation,  that  the  same  property  and  the  same 
parties  are  taxed  twice  under  different  designations,  and  authorizes 
the  hope  that  an  error  so  obvious  will  be  corrected;  and,  secondly, 
because  the  purpose  for  which  two  returns  are  required  cannot  be 
recognized  as  proper.  The  second  return  would  be  an  admission  of 
the  right  to  tax  their  capitals  twice. 

3d.  The  system  of  banking  involves*  facts  and  distinctions  impor- 
tant in  the  taxation  of  banks.  The  assets  of  a  bank  are  usually  much 
larger  in  amount  than'its  capital.  The  deposits  of  a  bank,  to  a  con- 
siderable extent,  and  its  issues,  are  employed  in  its  operations,  and 
are,  of  course,  converted  into  individual  and  other  securities.  A 
tax  upon  assets  is,  therefore,  a  tax  upon  much  more  than  the  capi- 
tal ;  an.d»a  tax  upon  the  excess  of  assets  over  the  capital,  is  really  a 
tax  upon  th"c  indebtedness  of  a  bank,  not  upon  its  property.  Bo'th 
deposits   and   issues   are   debts   payable  on  demand. 

The  convenience,  the  saving,  and  the  freedom  from  care  to  a  com- 
munity in  placing  moneys  on  deposit,  are  universally  admitted.  Tho 
advantage  to  trade  of  bank  issues  given  in  exchange  for  paper  repre- 
senting commodities  at  or  on  their  way  to  their  market,  is  also 
generally  admitted.  And  it  is  understood  that  a  prudent  use  of  both, 
for  the  benefit  of  the  bank,%is  a  just  and  proper  remuneration  for  the 
benefit  to  the  public,  and  the  expense  and  responsibility  of  the 
bank. 


29  • 

It  seems  evident,  then,  that  the  assets  of  a  bank  over  and  above  its 
capital  and  any  surplus  it  may  have  realized,  are  to  be  distinguished 
in  all  sound  legislation,  Trom  the  assets  that  represent  its  capital, 
although  not  separate  funds  on  the  books,  the  mind  readily  recognizes 
the  distinction.  The  excess  represents  an  interest  of  a  compound 
character.  The  banks  are  owners  of  the  assets,  which  are  a  part  of 
their  means  of  meeting  the  calls  of  depositaries  and  note  holders;  but 
their  direct  interest  is  in  the  profits.  If  taxed  at  all,  the  tax  ought  to 
be  on  the  profits.  And  these  are  much  less  in  general,  than  they  seem 
to  be,  on  account  of  the  expenses  incident  to  the  labour,  risk  and 
management  they  involve.  The  act  of  Congress  overlooks  entirely 
the  distinction  we  have  endeavored  to  explain. 

4th.  The  deposits,  and  consequently  the  assets  of  our  banks  under 
the  peculiar  condition  of  the  country  for  the  last  three  years,  have 
been  constantly  increasing,  until  Congress  entered  upon  the  consider 
ration  of  the  financial  measures  lately  adopted.  The  deposits  and  as- 
sets were  at  their  highest  points,  about  that  time. 

A  tax  upon  the  assets  held  at  that  time  must  therefore  operate  with 
peculiar  hardship,  as  we  shall  presently  see.  But  let  us  first  observe, 
that  these  large  accumulations  of  deposits  and  asfeets  were  not  the  re- 
sults of  mere  policy  on  the  part  of  the  banks,  they  were  rather  the 
necessary  results  of  circumstances. 

The  gradual  withdrawal  of  the  active  oupital  of  the  country  from 
its  employment  during  peace,  brought  large  sums  into  the  hands  of 
•individuals,  which  generally  took  the  form  of  bank  deposits.  The 
hopes  of  an  early  restoration  of  peace,  and  the  uncertainties  incident 
to  property  during  a  war  upon  our  soil,  induced  many*persons  to  keep 
their. money  invested,  until  they  were  forced  upon  some  decision  by 
the  late  financial  action  of  the  Government.  This  is  one  cause  of  the 
immense  amount  of  deposits  in  all  our  banks  though  not  the  only 
cause,  for  the  enhancement  of  prices  made  all  transactions  sound 
largely.  The  average  line  of  deposits  in  our  banks,  about  the  date  of 
the  late  funding  bill,  may  safely  be  estimated  at  double  the  amount 
of  their  capital,  a  large  proportion  the  banks  had  been  compelled,  for 
their  own  safety,  to  invest  in  the  various  public  securities.  The  busi- 
ness of  the  country  did  not  admit  of  its  use  in  ordinary  banking  ope- 
rations. A  large  proportion  of  the  investments  were  from  conside- 
rations of  patriotism  and  confidence,  made  in  Confederate  securities. 
Another  large  part  of  our  Confederate  securities  were  received  from 
the  Government  for  loans  made  to  it,  and  paid  in  bank  issues,  at  an 
early  period  of  this  contest,  and  whilst  the  treasury  notes  .were  being 
prepared.  'The  banks  of  South  Carolina  cheerfully  met  the  call  of 
the  treasury,  and  a  large  proportion  of  their  present  indebtedness  for 
issues,  arose  from* this  fact,  [ine  banks  of  our  State  had,  in  May,  1863, 
nearly  twelve  millions  in  circulation,  or  rather  in  other  hands,  kept 
out  of  circulation,  to  be  presented  for  payment  at  some  future  day. 
About  one-half  of  this  large  indebtedness  was  incurred  to  accommo- 
date the  Government.  »  ♦ 

Such  were  the  causes  which  led  to  the  unusual  investments  held  by 
our  banks.     But  the  profits  from  those  investments  were  large,  and 


30 

these,  with  the  unprecedented  premiums  on  a  portion  of  their  assets, 
especially  on  their  foreign  exchange,  enable^  our  banks  to  give  divi- 
dends, unusual,  both  in  number  and  amounts.  The  high  prices  of  all 
articles  made  these  dividends  important  if  not  necessary  to  the  stock- 
holders. Under  the  circumstances,  these  dividends  were  considered 
due  to  them.  They  are  not,  however,  to  be  regarded  as  evidences  of 
prosperity,  but  as  a  result  of  a  remarkable  condition  of  things,  that 
could  not  continue. 

Under  the,  operation  of  the  several  acts  of  Congress  of  February 
last,  considerable  changes  have  taken  place  in  the  condition  of  the 
bouts.  The  currency  was  to  be  funded.  To  meet  the  checks  of  de- 
positors, the  banks  have  sold  securities  to  a  large  amount  The  deposits' 
have  gone  down  in  about  six  or  seven  weeks  to  a  thirteenth  or  a  four- 
teenth part  of  their  amount,  as  we  judge,  not  from  general  data,  but 
from  a  few  instances.  The  indebtedness  of  the  banks  is  reduced,  but 
their  assets  also,  and  consequently  their  future  profits.  But  under 
the. tax  bill,  they  are  required  to  pay  in  June  next,  a  tax  based  upon 
their  assets  in  January  or  February,  when  the  basis  of  the  tax  has, 
under  the  action  of  Congress,  been  materially  reduced' 

oth.  And  this  suggests  another  hardship,  viz:  the  additional  tax  of 
twenty-five  per  cent,  imposed  on  the  banks  by  the  third  article  of  sec- 
tion four,  on  the  excess  of  profits  of  1863,  over  twenty-five  per  cent. 
This  tax  is  retrospective  and  comes  upon  them  when  they  have  dis- 
posed of  their  profits,  and  being  a  subject  upon  which  Congress  had 
already  acted,  this  new  and  unusual  manner  could  not  have  been  an- 
ticipated. " 

Gth.  Again,  all  the  assets  are  to  be  assessed  for  taxation  at  their 
market  value  in  treasury  notes,  on  the  17th  of  February  last.  Por- 
tions of  these  assets  are  in  State  securities  and  in  bonds  of  corpora- 
tions, which  have  been  sold  or  held  during  the  past  winter  at  from 
t*vo  te  four  time3  the  par.  Upon  these  the  average  amount  taxable 
would  probably  be  three  times  the  par  value,  whilst  the  interest  which 
the  banks  receive  on  these  assets,  is  the  old  rate.  The  holder  will 
receive  the1  six  or  seven  per  cent,  interest  and  pay  from  fifteen  to 
twenty  per  cent.  tax. on  account  of  the  assessed  value.  Such  is  the 
injustice  of  the  principle  assumed,  hi  like  manner  the  shares  of 
the  capital  stock  are  to  be  assessed  at  their  market  value  in  Confede- 
rate money.  The  value  of  any  article  is  ordinarily  what  it  will  com- 
mand in  market.  But  these  stock's  have  not  that  value  to  the  holders. 
Comparatively  few  have  been  offered  for  sale,  and  those  taken  up  by 
large  holders  of  depreciated  funds.  The  prices  have  been  based  upon 
the  scarcity  of  those  stocks  and  the  mode  of  payment.  *  'To  assess 
thenx  above  Me  average  cost  in  ordinary  times  or  their  intrinsic  value, 
is  manifestly  inequitable. 

7th.  We  have  already  spoken  of  a  tax  on  assets,  which  include  public 
securities.  But  the  tax  on  those  securities  merits  special  notice.  We 
do  not  now  advert  to  its  impolicy  as- affecting  that  firm  confidence 
which  this  class  of.  securities  have  enjoyed;  nor  to  the  injustice  of  a 
tax  on  Confederate  securities  by  the  Government  which  proffered  the 
contract,  and  thus  changes  its  terms.     But  we  must  remark  that  it 


31  .. 

seriously  affects  the  income  of  banks,  because  ordinary  banking  is 
nearly  suspended.  The  mass  of  bank  investments  consist  of  public 
securities.  They  must  for  some  time  be  the  chief  source  of  income, 
and  a  tax  which  takes  away  the  greater  part,  and  in  some  instances, 
the  whole  of  the  interest,  is,  of  course,  disastrous  to  the  hopes  and 
reasonable  expectations  of  stockholders. 

8.  The  tax 'on  coin  seems  both  impolitic  and  unjust.  Under  present 
circumstances  the  coin  held  by  banks  is  entirely  without  profits  to 
them.  In  ordinary  times  coin  is  profitable  only  relatively,  that  is,  by 
the  operations  which  it  authorizes.  It  is  part  of  the  provision  for 
maintaining  the  convertibility  of  paper,  and  preserving  the  standard 
of  value.  What  the  banks  now  hold,  has  been  kept  in  deference  to 
sound  views  upon  this  subject,  which,  upon  the  restoration  of  peace, 
will  be  generally  approved.  And  they  have  held  it  under  strong 
temptations  to  part  with  it  at  extraordinary  premiums.  Surely,  then, 
it  ought  not  to  be  taxed.  The  .Legislature  of  South  Carolina,  regard- 
ing the  coin  of  the  banks  as  having  relation  to  their  issues,  passed  an 
act  in  December  last  prohibiting  "them  to  sell  or  dispose"  of  their 
coin,  except  to  the  State  or  the  Confederate  States.  Our  banks  are 
thus  obliged  to  hold  their  coin  without  present  use  of  it,  and  are  yet 
required  to  pay  a  heavy  tax  upon  it. 

9.  The  banks  of  the  Confederate  States,  at  a  meeting  at  Atlanta  in 
June,  186  I,  resolved  to  receive  and  payout  treasury  notes.  They 
thus  aided  in  promoting  the  currency  of  these  notes,  which  enabled 
the  Government  to  provide  for  the  exigencies  of  "the  war.  And  they 
have  continued  to  receive  and  pay  out  treasury  notes,  during  a  pro- 
gressive depreciation.  We  would  not  say  that  the  banks  derive  no 
benefit  from  using  this  currency.  It  was  our  only  currency,  and  for 
some  time  large  operations  were  carried  on  with  it.  But  the  result 
has  been  that  probably  nine-tenths  of  their  discounted  paper  have  been 
paid  in  it.  The  proceeds  of  property  sold  at  many  times  its  ordinary 
value,  have,  been  thus  applied,  and  the  banks  have  uniformly 
acquiesced  in  this  general  conynmutation,  by  which  they  have  been 
losing  more  or.less  by  the  depreciation,  according  to  the  time  when 
the  payments  were  made.  A  high  duty  and  a  deep  responsibility 
rested  upon  the  banks.  From  their  relatiftn  to  the  currency,  they 
felt  the  necessity  and  duty  of  sustaining  it,  and  they  have  never 
added  to  its  waning  credit.  The  only  remuneration  they  have  had 
has  arisen  from  the  interest  on  tjie  investments  they  were  enabled  to 
make  of  the  large  sums  received  from  depositors  and  paid  in  by  their 
debtors. 

A  review  of  the  course  of  the  banks  of  the  Confederacy  leads  us 
to  hope  that  they  are  not  without  a  just  claim  to  careful  consideration 
in  the  legislation  of  the  country.  It  is  to  be  remembered,  too,  that 
they  represent  individual  interests  entitled  to  regard,  a  large  propor- 
tion of  our* bank  stocks  being  held  by  persons  who  are  out  of  the  cir- 
cle of  trade,  who  cannot  manage  their  own  affairs,  and  are  dependent 
for  support  or  comfort  chiefly  on  their  income  from  dividends  and 
interest. 

Lastly.  We  make,  in  this   appeal,  no  reference  to  constitutional 


32 

principles  and  right?,.  Whatever  our  opinions  of  the  correctness  or 
policy  of  the  late  financial  measures,  they  were  intended  to  promoto 
the  common  good,  under  very  peculiar  exigencies.  We  have  sub- 
mitted facts,  and  the  economical  views  which  appear  to  us  to  bear 
upon  the  subject  before  us.  Oar  banks  have  no  desire  to  avoid  a  just 
share  of  the  public  burthens.  The  resolution  by  which  the  under- 
signed were  appointed  to  address  you,  indicates  their  judgment  of 
what  that  share  ought  to  be  at  this  time,  viz.:  A  tax  of  five^per  cent, 
upon  the  capitals  of  the  banks,  without  taxing  specific  portions  of 
property  or  assets,  and  'without  a  tax  upon  shareholders.  And  this, 
is  a  measure  of  taxation,  which  we  suggest,  the  exigency  of  the 
period  may  require,  but  which  could  not  be  sustained.  The  profits 
of  the  past  two  years  furnish  no  standard  for  the  future. 
We  have  the  honor  to  be,  very  respectfully, 

Your  obedient  servants, 
DANIEL  RUVENAL,        v 
WILLIAM  WHALEY,       }  Committee. 
RUFUS  M.  JOHNSTON,  S 


REPORT  OP  COMMISSIONER  OF  TAXES. 


Office  Commissioner  of  Taxes,  ). 
Richmond,  April  29,   1864.    .  J 

Hon.  C.  G.  Memminger, 

Secretary  of  the  Treasury  : 

Sir  :  I  have  the  honor  to  present,  very  briefly,  a  few  suggestions 
in  reference  to  the  tax  law,  which,  I  think,  deserve  the  early  a^d 
attentive  consideration  of  Congress  at  its  approaching  session  : 

1.  Section  sixteen  of  the  act  of  1863,  as  amended  and  passed  17ta 
February,  1864,  was  re-enacted  without  alteration.  It  was  evidently 
the  intention  of  Congress  that  by  it  the  income,  money,  &c,  qf 
churches,  hospitals,  &c,  should  be  exempted  from  taxation  under  any 
law,  but  the  effect  of  the  language  used  in  that  section  is  to  restrict 
its  application  to  taxation  under  the  provisions  of  that  act.  The 
words  used  are,  "  shall  be  exempt  from  taxation  under  the  provisions 
of  this  act."  I  would,  therefore,  recommend  an  amendment  making 
it  applicable  to  taxation  under  any  act  of  Congress. 

2.  Much  difficulty  and  annoyance  havebeen  experienced  by -reason 
of  the  ambiguity  of  the  wording  of  the  first  proviso  of  paragraph  1, 
section  1  of  the  new  tax  act.  It  is  declared  thereby  that  "  from  this 
tax  on  the  value  of  property  employed  in  agriculture,  shall  be 
deducted  the  value  of  the  tax  in  kind,  derived  therefrom,"  &c.  But 
we  are  left  in  dtmbt,  so  far  as  the  language  is  concerned,  as  t.j 
whether  it  is  the  value  of  the  tithe  of  1863  or  1864  that  is  to  be  de- 
ducted; but  when  we  come  to  examine  the  reason  of  the  law,  there  is 
no  doubt  but  that  the  tithe  of  1864  is  intended.  The  tax  in  kind  for 
1863  was  all  the  tax  to  which  the  property  producing  the  tithe  was 
subjected.  That  was  an  equivalent  for  all  other  taxes  as  regards  the 
property  employed  in  agriculture,  and  that  was  the  tax  for  last  ye&jr 
which  the  farmer  had  to  pay.  If  he  is  allowed  to  deduct  that  tas 
from  the  money  tax  imposed  on  his  property  this  year,  it  will  be 
equivalent  to  a  remission  of  his  taxes  for  1863,*  and  Congress  cer- 
tainly did  not  intend  any  such  thing.  I  therefore  propose  &a 
amendment  that  the  tithe  to  be  deducted  is  that  of  1864,  and  that 
collections  in  such  cases  shall  be  suspended  until  sufficient  time  c&n 
be  had  for  the  delivery  of  the  same. 

S 


34 

5.  By  section  2  of  the  new  tax  act.  a  tax  of  five  per  cent,  is  levied 
onfall  j?ha res  in  any  bank,  railroad  or  other  company,  and  thus,  by 
tbe  terms  of  the  law,  a  tax  is  laid  oh  the  whole-  capital.  Again,.by 
section  3  a  tax  is  laid  on  the  whole  assets  of  the  company,  including, 
of  course,  those  in  which  the  (apital  has  been  invested.  It  is  scarcely 
deemed  possible  that  Congress  intended  such  result,  but  the  act  fur- 
Rishes  no  means  of  arriving  at  a  different  interpretation.  It  was, 
therefore,  detei ■mined  to  leave  the  question  open  till  the  meeting  of 
Congress,  and  to  requtfe  returns  to  be  made  by  all  such  companies  or 
corporations  as  would  suit  aither  interpretatipn.  I.t  is  respectfully  ' 
proposed  that  Congress  amend  the  act  so  as  to  relieve  them  of  tho 
fax  imposed  by  paragraph  II,  section  3,  and  to  require  the  companies 
or  corporations  themselves  to  make  the  return  and  pay  the  tax,  and 
in  such  case  to  exempt  the  individual'stockholders. 

4.  It  is  held  by  the  department  that  all  manufacturers,  miners, 
colliers,  or  coal  miners,  &c.-,  who  make  it  a  business  to  sell  their  own 
foducts  by  the  wholesale,  are  wholesale  dealers  within  the  meaning 
of  paragraph  VI.,  section  4,  of  the  act  of  1863,  as  amended.  This 
decision  has  been  almost  universally  acquiesced  in,  and  the  tax  cheer- 
fully paid.  The  only  instance  to  the  contrary,  so  far  as  I  have  been 
informed,  is  that  of  the  Midlothian  coal  company,  who  claim  exemp- 
tion upon  the  ground*that  they  are  producers,  and  that  producers  are 
exempted  from  tax  en  the  sales  of  their  produce  by  paragraph  VIII., 
6»me  section.  Their  pretensions*  have  been  so  far  sustained  .by  the 
district  court  as  to  award  an  injunction  against  William  Green,  col- 
lector of  taxes  for  the  middle  Richmond  district.  But  the  matter 
bb.s  not  been  finally  settled,  and  is  still  sub  judice.  I  am  clearly  of 
opinion  that  the  company  are  subject  to  the  tax  under  the  decision  of 
the  department,  that  the  produce,  the  sales  of  which  are  exempted, 
was  strictly  intended  to  be  agricultural  produce  and  other  articles 
taxed  in  kind,  and  none  other.  Therefore,  coal  is  not  included.  I 
bring  the  matter  to  the  attention  of  Congress,  with  the  earnest  desiro 
that  they  should  remove  the  doubt  by  an  amendment  which  will  in-  ' 
cliide  all  such  in  unequivocal  terms.  This  course  is  just  and  proper, 
and  will  prevent  litigation  and  expense  to  the  Government,  as,  other- 
wise, every  possible  effort  will  be  made  before  the  courts  to  establish 
the  liability  of  said  company. 

6.  Paragraph  I.,  section  S,  new  act,  taxes  coin,  gold  dust  and  bul- 
lion, five  per  cent,  on  the  amount.  In  this  paragraph  the  only  rea- 
sonable conclusion  is  that  by  using  the  word  "  amount"  instead  of 
lihe  word  value,  Congress  intended  that  the  tax  should  be  paid  in  kind, 
0?  with  a  part  of  the  thing  taxed.  Coin,  gold  dust  and  bullion,  must 
be  treated  precisely  in  the  same  manner.  It  is  contended  by  some 
that  the  intention  was  to  tax  it  at  par,  and  that  the  tax  should  be  paid 
t'a  currency  This  view  could  be  applied  to  coin,  but  not  to  dust  or 
bullion.  The  tax  on  $100  in  coin  would  be  five  dollars,  in  Confed- 
erate notes.  But  what  would  be  the  tax  on  one  hundred  weight  of 
gold  dust,  under  the  same  rule?  The  gold  dust  has  a  value,  and  its 
value  depends  upon  its  purity.  It  would  be  impossible  to  tax  the  • 
amount  in  any  other  way  .than  by  taking  five  per  cent.,  or  one-twen- 


35 


tieth  of  he  dust  itself,  unless  <<  amount*'  in  this  case,  means  value 
ftnd,  in  that  event,  dust  and -coin  must  be  governed  b^the  same  rule' 
and  must  be  assessed  at  their  value  in  Confederate  notes  So  the  tax 
would  be  the  same  m  either  case.  But  to  remove  all  doabt  I  pronose 
that  Congress  amend  the  section  so  as  to  require  the  tax  to  be  paid 'in 
ivino. 

9  Provision  should  be  made  for  the  speedy  and  certain  punishment 
of  all  persons  who  shall  forcibly  resist  the  execution  of  the  tax  laws* 
and  authority  should  he  conferred  upon  the  district  collector  to  issue 
attachments  against  the  property  of  absconding  tax-payers  and  to 
garnishee  their  creditors  and  agents.  The  foregoing,  arid*some  other 
proposed  amendments,  have  been  furnished  you  in  the  shape  of  a 
bill  for  the. consideration  of  Congress.  1  would  far  her  state  bv 
way  of  suggestion,  that  inasmuch  as  the  Stste  of  Louisiana  is  cut  bv 
the  Mississippi  river,  and  much  the  most  important  portion  of  that 
btate,  m  point  of  taxes  lies  beyond  the  river,  and  communication  is 
extremely  hazardous,  if  not  impracticable,  between  the  two  sections 
it  will  be  necessary  for  the  State  collector  to  remain  on  the  other 
side  In  that  event  lie  could  not  superintend  and  direct,  operations 
on  tms  side.  Would  it  not,  therefore,  be  better  to  attach  eastern 
Louisiana  to  the  State  of  Mississippi,  and  place  the  s'ame  under  the 
jurisdiction  of  the  State  collector  of  the  latter? 

I  append  a  statement  showing  (he  amount  of  taxes  collected  and 
paid  into  the  Treasury  by  the  chief  collector  of  each  State    «o  far  as 
reported  up  to  this  time.      In   regard  to  the  trans-Missk.ippi    I  have 
very  little  information.     I  have  received  but  one  report  from  tie  Oof 
lector  of  Taxes,  and  from  that  I  learn  that  assessments  and  collections 
were  progressing  in  a  satisfactory  manner  in  all  the  counties  not  in 
terferred  with   by   the  presence  or  proximity  of  the  enemy       [  have 
received   no  official   intelligence  from  Arkansas  since  my  Ian  report 
Ihe  collector  for  Louisiana,  I  presume,  has  crossed  into  thr  western 
portion  of  that  State.     He  will  be'required  to  remain  there,  and  devote 
his  attention  to  that  section  of  the  State  for  the  future;   an.  1  iQ  that 
view,  I  think  it  would  be  well  to  attach  eastern  Louisiana  to  the  juris 
diction  of  the  chief  collector  of  Mississippi.     Copies- of  the  new  tax' 
act,  the  amended  act,  and  all  other  acts  passed   by  the  last;  Congress 
together  with  the  additional  instructions,  were  forwarde  i  by  a  special 
messenger,  in  (Tue  time,  to  Judge  Gray,  agentf  of  the  Treasury  fur  the 
trans- Mississippi  department,  who,  it  is  presumed,  under  the  powers 
conferrA  on   him,  will,  in   future,  superintend  all  the  tax  operations 
in  that  department,  and  furnish  the  State  collector  with  copies  of  the 
same 

7.  In  the  States  this  side  of  the  Mississippi  river,  the  collections 
have  necessarily  been  much  impeded  in  the  sections  affected  'by  in- 
vasion;  and  there  remains  yet  a  large  amount  of  the  taxes  of  last 
year  uncollected,  and  in  some  portions,  o^ing  to  the  difficulties  of 
mail  transportation,  and  the  necessity  for  furnishing  all  forms  and 
blanks  from  this  place,  in  consequence  of  the  scarcity  of  printing  ma- 
terial throughout  the  country,  even  the  assessments  are  fir  from°com 
pletion.     Every  effort  has  been  made  by  this  Bureau,  with  the  earnest 


36 

co-operation  of  the  several  State  collectors,  to  surmount  these  difficul- 
ties, and  I  have  the  satisfaction  to  know,  that  the  machinery  is  now 
working  smoothly,  and  that  a  constant  stream  of  revenue  is  flowing 
into  the  Treasury. 

The  aggregate  amount  of  collections  thus  far  reported  to  this  office 
from  these  States,  approximates  nearly  to  $80, 001), 000  ;  and  when 
we  consider,  that  out  of  four  hundred  and  seventy-one  collection  ais- 
iricts,  one  hundred  and  thirty-three  have  been  so  much,  interfered 
with  by  the  public  enemy  as  to  prevent  any  organization,  and  that  the 
area  embraced  by  these  districts  thus  exempted  is  occupied'by  over 
two  million  of  population,  or  nearly  one-third  of  the  whole  popula- 
tion of  the  States,  the  results  of  the  execution  of  the  law  appear  very 
satisfactory. 

Statement  of  Collections  under  Act  of  24th  April,  1863  : 


Alabama,  collections  reported  to  April  16,  1864, 

$9,586,001   46 

Arkansas, 

Florida, 

"       1,  1864, 

1,066,797  09 

Georgia,              " 

"     23,  1864, 

22,318,095  28 

Louisiana,           " 

(say) 

200,000  00 

Mississippi,         " 

March  25,  1864, 

1,968,244  68 

North  Carolina,  " 

April  16,  1864,' 

9,925,720  33 

SouthCarolina,  "              * 

V     23,  1864, 

12,565,835  23 

Tennessee,          " 

"     23,  1864, 

141,221   30 

Texas, 

Jan'y  31,  1864, 

(say)  3,000,000 "00 

Virginia,            '■             * 

April  29,  1864, 

21,490,434  46 

Aggregate, 

$82,262,349  83 

Respectfully  submitted, 

THOMPSON  ALLAN,  Commissioner, 


37  . 

STATEMENT  showing  the  Expenditures  of  the  Government  from  Oc- 
tober 1st*  1863,  to  March  31s*,  1864. 

War  Department,             -             -             -  $238,572,374  25 

Navy  Department,     -             -             -  10,853,723  27 

Customs,              -             -                           -  '     26,325  93 
Civil,  Miscellaneous  and  Foreign  Intercourse,  as 

per  Exhibit  herewith,          -> .         -  *  5,6 1 1 ,299  00 


$255,063,722  45 


Add   amount   paid  out   On   account  of  public 
debt  to-wit : 
Redemption  of  Treasury  notes  under 

act  cf  March  9,  1861,  -  92,950  00 

Interest  on  same,  -  4,047  6*5 

Interest  on  the  public  debt,     -         1  £,9 15,4 14  94 
Payment  of  principal  under  loan,     . 

act  of  August  19,  1861,      -  1,000,000  00 

Payment   of  principal    sum   bor- 
rowed under  act   of  May    16tfy,   . 

1861,  -  -  -•'/•■.      500  00 

Redemption  of  stock  issued  under 

act  of  December  24,  1861,  545,100  00 

Redemption  of  treasury  notes  called 

in  to  be  cancelled,         -  113,4S8,824  00      128,046,836  55 


Total,  ....  $383,110,559  04 

RO.  TYLER,  Register. 
Treasury  Department,  Register's  Office, 
April  29th,  1864. 


Exhibit  explaining  item  in  the  accompanying  Statement   of  "  Civil,  Mis- 
cellaneous  and  Foreign  Intercourse. " 

Compensation  of  officers,  &c,  of  the  Senate,             -  11,000  DO 

Contingent  expenses  of  the  Senate,               -             -  9,000  00 

Compensation  and  mileage  of  Senators,         -             -  60,000  00 
Compensation   and   mileage  of  members  ^)f  House  of 

Representatives,            -             ...             -  257,732  08 

Contingent  expenses  of' House  of  Representatives,   '  56,462  00 

Compensation- of  President  of  the  Confederate  States,  12,500  00 

Compensation  of  Vice  President  of  Confederate  States,  4,500  00 
Compsnsation  of  private   Secretary  and  Messenger  to 

the  President,       -----  1,91073 

Contingent  Itnd  telegraphic  expenses  of  executive  office,  12,000  00 

Compensation  of  Secretary 'of  State,,  &c,      -             -  2,330  83 


Amount  carried  forward,  -  -  427,435  64 


,  •  38 

Amount  brought  forward,  -  -  427,435  64 

Incidental    and   contingent   expenses    Department  of 

State,  -  -  -  -  -  ;7   74 

Publication  and  printing  a'cts*  and  resolutions  of  Con- 
gress, -  -  -  .     5,483  89 
Compensation  of  Secretary  of  Treasury,  &c,  356,000  00 
Incidental  and* contingent   expenses  Treasury   Depart- 
ment,            .....  59,762  09 

Additional  clerks  in  offices  of  Treasurer  and  Assistant 

Treasurer,  -  -  -  -  1,263  33 

Compensation  of  Secretary  of  War,  &c,  -  159,997    17 

Incidental  and  contingent  expenses  of  War  Department,        68,208  80 
Salary,  of  Commissioner  of  Indian  Affairs,  *       -  3,896  39 

Compensation  of  Secretary  of  the  Navy,  -  12,165  56 

Incidental  and   contingent  expenses   of  Navy   Depart- 
ment, -•  -  -  -  -  8,000*  00 

Compensation  private  secretary  of  Vice  President,  920  33 

Compensation  of  Postmaster  General,  &c,  -  41,742.  08 

Incidental  and  contingent  expenses  of  Postoffice  De- 
partment,      -  -  ...  2,500  00 
Compensation  of  Attorney  General,  &c,              -  4,113  06 
Incidental  and   contingent  expenses  of  Department  of 

Justice,  -  -  -  -  2,750  00 

Salary  of 'Superintendent  of  Public  Printing,     -  2,752  46 

Purchase  of  paper  for  printing  of  Congress  and  Exec- 
utive Departments,     -  -  -  -  25,321   85 

Printing  for  several  executive  departments,        -  146,068  99 

Rent  of  executixe  buildings  and  President's  house,  16,686  86 

Salaries  of  Governor  and   Commissioner  of  Indian  af- 
fairs, .....  .1,865  00 

Salaries  of  consuls  and  commercial  agents,  -  10,317  00 

Salaries  of  Commissioners  and  Secretaries,  54,561   26 

Salaries  of  judges,  attorneys,  marshals,  &c,         -  78,180  40 

Comjfcnsatitn  of  officers  and  Clerks   of  House  of  Rep- 
resentatives,    -----  10,62-5  00 

To  defray  expenses  incurred  in  transportation   of  coin 

belonging  to  New  Orleans  banks,  -*  559  00 

Incidental   expenses   of  Treasury  Department  west  of 
Mississippi,     -  -  -  -  - 

Incidental  and  contingentexpenses  of  Foreign  Inter- 
course, -  -„'  -  -  - 
Compensation  of  officers  of  mint  and  independent  trea- 
sury, 
Wages  of  assesors;  &c,  of  war  tax,           -  - 
Salaries  of  chief  and  sub-collectors  of  war  tax, 
For  the  purchase  of  coin,              -             -             - 
Compensation  of  three  Commissioners  under  sequestra- 
tration  act,                     -        j 

Amount  carried  forward, 


2,000 

00 

10,871 

63 

"  23,150 

12 

666 

85 

.17,144 

33 

2,425 

00 

1 

6,379 

01 

1,568,730 

75 

39 

Amount  brought  forward,  1,568,730  75 

To  carry  into  effectan  "Act  authorizing  exchange  bonds        23, 1 4      1 9 

Act  authorizing  the  exchange  of  bonds,  &c,  -         2,492,000  00 

Engraving  and  printing  Treasury  notes, 

Transmission  of  Confederate. States  fund?, 

Travelling  expenses  for  detections  of  persons  engaged 
in  passing  forged  Treasury  notes, 

Compensation  of  agents  of  telegraph  lines, 

Salaries' of  clerks,  and  incidental  expenses  of  tax-col- 
lectors, 

Transfer  of  funds  to  foreign  parts, 

Patent  funds, 

Salaries  of  officers,  printing,  &c,  in  collecting  tax  en, 

To  pay  State  of  .Alabama  for  steamer  ^Florida,'' 

Necesities,  exigencies,  &c, 

Advertising  and  other  expenses  incident  to  funding  of 
Treasury  notes, 

Amount  required  to  build  fire-proof  vaults,  &c, 

Total,  83,61  it»99JD 

* 


4ol,4i>5; 

27 

93,600 

73 

5,924' 

*4t 

40,000 

CO 

29 

65 

3,537 

cO 

•   4,273 

27 

SG0,0tfO 

oo 

90,000 

' ) 

464,945 

66 

10,019 

64 

3,105 

79 

STATEMENT  showing  the  aggregate  of  the  bilances  standing  to  (A* 
credit  of  Appropriations  made  for  the  service  of  the  War  and  Navy  De- 
partments, and  for  Civil  and  Miscellaneous  Expenses,  respectively,  an 
the  books  of  the  Treasury,  March  31,  1864  : 

War  Department,  „  -  -  502,329,110  21 

Navy  Department,         -  -  -  -    •       33,046,775  79 

Civil  and  Miscellaneous,  including  Customs,      -  72,865,683  89 

Total, $608,241,56919 

RO.  TYLER,  Register. 
Treasury  Department,  Register's  Office, 
April  29,  1864. 


40 


STATEMENT  showing  the  amount  of  Call  Certificates  issued  from  Oc- 
tober \si,  186*3,  to  March  31s/,  1864  : 

Act  of  March  23rd,  1863,  fo*r  per  cent.  1,855,000  00 

Act  of  March  23rd,  1863.  five  per  cent.,        ^  45,834,100  00 

$47,659,100  00 


Note. — The  act  authorizing  the  issue  of  the   Call  Certificates   au- 
thorized an  appropriation  to  redeem  thein.     The'probability  is  that 
nearly  the  whole  amount  issued  has  been  redeemed  by  the  treas- 
urer and  depositaries ;  but  as  no  returns  have  reached  this   office  on 
tliis  account,  the  fact  cannot  be  formally  stated. 

RO.  TYLER,  Register. 
Treasury  Department*  Register's  Office, 
*    April  29,  1864. 


STATEMENT  showing  amount  of  Treasury  notes  issued  under  act  of 
February  Xlth  1864,  up  to  and  including  the  3i)th  of  April,  1864: 

Denominations  :  '  • 

Tens,  .  --.\...  13,280,000  00 

Twenties,  -  -  ..                    1,936.000  00 

^fties,  -  .  .                   8,460,000  00 

hundreds,  .  -  14,400,000  00 

Five  hundreds,  -  -  ,  -                  10,000,000  00- 


$48,076,000  00 


Treasury  Department,  Register's  Office, 
.April  $0,  1864. 


RO.  TYLER,  Register. 


STATEMENT  showing  amount  %f  bonds  and  stock  issued  under  the 

Several  acts  authorizing  the  same,  from  October   ]st,  1863,  to    March 
$Ut,  1364: 

• 

Act  of  May  16,  1861,  8  per  cent,,          -                 -  273,400  .00 

"       April  12,*  1862,         "                    ...  5,000  00 

"      -February  20,  1863,  "                    -                -  15,431,100  00 

"             "                   "     7  per  cent.,                     -  23,572,950  00 

44       March  23,  1863,  6  per  cent.,       -'                -  11,624,200  00 

"       April  30,  1863,  8  per  cent.,  .       -                  -  6,358,000  00 

•  Total,  -  -  -'  -  '  $57,264,650  00 

RO?  TYLER,  Register. 
Treasury  Department,  Register's  Office,  April  29,  1 864. 


4\ 


STATEMENT  showing  the  amount  of  treasury  notes  issued  under  all 
acts  (except  act  of  February  17,  1864,)  authorizing  the  same,  up  to  and 
including  the  30th  of  April,  1864,  with  amounts  redeemed  and  outstand- 
ing. 


• 
Issued. 

Redeemed*. 

Outstanding. 

Act  of  March  9,  1861,  interest 
bearing  notes,  $3  65 

$2,021,100  00 
17,347,955  00 

'    291,961,830  00 

• 

122,640,000  00 
5,600,000  0.0 

138,056,000  00 
.2,344,800  00 

*514,032,000  00 

3,028,520  00 

915,768  50 

$1,495,150  00 

$525,950  00 

8,175,375  00 

150,927,121*00 

99,981,900  00 

Act   of    May    16,    1861,   two 
years  after  date. 

'•,172,580  00 

141,034,709  00 

22,658,100  00 

1,102,382  00 

126,159,960  50 

• 

44,737,956  75 

Act  of  August  19,  1861,  gene- 
ral currency 

Act'of  April  17,  1862,  interesi 
bearing  notes,  $7.30 

Act  of  April  17,  1862,  denom- 
inations of  $1  and  $2.. 

4,497,618  00 

Act  of  October  13,  1862,  gene- 
ral'currency 

Act  of  Oelober   13,    1862,  de- 
nominations of  $1  and  $2... 
Act  of  March  23,  1863,   gene- 

114,240,839  50 

Act  of  March  23,  1863,  denom- 
inations of  $1  and  $2 

Act  of  March  23,  1863,  denom- 
inations of  50  cents 

473,233,321  75 

Total 

1,097,942,963  50 

$246,360,838  25 

$851,582,125  25 

Note. — See  exhibit  hereto  attached. 

Treasury  Depaetmbht,  Register's  Office.  ) 
*     April  30,  1864.      / 


RO.  TYLER,  Register. 


EXHIBIT  showing  the  denominations  of  the  non-interest  bearing  treasury 
notes  in  the  accompanying  statement. 

DENOMINATIONS.      ' 

Fifty  cents...' ft $915,758  50 

Ones % , 4,882,0p0  00 

Twos 6.086,320  00 

Fives 79,090,315  00 

Tens '. 157,982,750  00 

Twenties 217,425,120  00 

Fifties v 188,801,400  00 

Hundreds .....:.....; 318,038,200  00 

Total $973,281,863  50 

Interest  bearing  notes '. $124,661,100  00 

Non-interest  bearing  notes 973,281,863  60 

'.      ,  $r,097,942,963  50 


42 


STATEMENT  showing  the  funded  debt  of  the  Confederate  States  on  the 
Slst  of  March,  (inclusive,)  1864;  also  amount  of  call  certificates  out- 
standing. 

Act  of  February  28,  1861,  8  per  cent.,     -  -     $15,000,0(10  00 

May  16,*  "      '  -  8,891,700  00 

August  19,        "  -  100,0()ii,0(i0  00 

April  12,  186-2,  *•<  -  -  3,1*2,850  00 

February  20,  1863,         "  .      -  -       95,763, 700  00 

"       "       7  per  cent..      -  -       66,318,550  00 

March  23,  6     S«  -        11,646,200  00 

"       April  30,  "       ""     "  cotton  interest 

coupons,  '    -  -  -  -         8,393,000  00 

Add^nterest  bearing  treasury  nofes  issued-  under  act 
of  April  17,  1862,  made  bonds  per  act  of  February 
17,  1864,  .....       99,996,400  00 


$409,192,400  00 
To  which  add  tha  following  call  certificates,  issued 

and  outstanding,  to  wit :  • 

Act  of   Dec.    24,'  1861,  6  per  rent,,     $  }:»,^fl,  170 
Match  23, 1863,  4         "  ?  ,825,' 410 


5         "  72,074,10'. 


114,338,270  00 


Total,         -  -      *  -  -  $523,530.67.0  00 

Note. — As  the  call  certificates  have  been  redeemed  from  money  in 
the  hands  of  the  treasurer* and  depositaries,  <fnd  refunded  by  stated 
account,  this  office  cannot  ascertain  what  has  be'bn  taken  up  other- 
wise than  through  this  channel;  neither  can  it  sfr«te  the  amount  which 
has  assumed  the  character  of  permanent  bonds, 

RO.  TYLER,  Register. 
Treasury  Department,  Register's  Office, 

April  30,  1864. 


STATEMENT  exhibiting  the  unfunded  debt  of  the  Co-federate  States,  as 
shown  by  the  amount  of  treasury  notes  outstandit  g  on  3\st  March,  1 864. 

Act  of  March  9,  1S61,  3.65  interest  notes,            -  $534,500  00 

"       May  16,       <;       two  year  notes,     -             -  '      8, 204,575  00 

"       August  19,  1861,  general  currency,       »   -  154,356,631   00 

"       April  17,  1862,  denomination  $1  and  $2,  4,516,509  00 

Amount  carried  forward,  -  -    $167,612,215  00 


43 


Amount  brought  forward,  -  $167,612,215  00 

Act  of  October  13,  1S62,  general  currency,  denom- 
ination $1  and  '$2,  1  .       118,997,32150 

March  23,  1863,  general  currency,  denomi- 
nation $1  and  $2,  and  50  cents,  -      511,182,566  50 

.     TotaI>       "    .  -  -  -  -    $797,792,103  00 

Note.— As  noted  in  former  statements  on  the  same  subject,  it  is 
deemed  proper  to  add  that  the  foregoing  is  based,  not  upon  what  has 
actually  been  funded  with  the  treasurer  and  the  several  depositaries, 
but  upon  the  amount  redeemed  in  pursuance  of  stated  account  and 
warrant  of  the  Secretary  of  the  Treasury. 

„  ■  *  "BO.-  TYLER,  Register. 

'lREASURY  Department,* Register's  Office, 
April  30,  1864. 

+ 


ESTIMATES  OF  APPROPRIATIONS 


REQUIRED  FOR  THE 


SUPPORT  OF  THE  GOVERNMENT 


For  the  period  from  July  1  to  December  82,  inclusive,  1864 


Legislative. 


For  compensation  and  mileage  of  members  and  dele- 
gates of  the  House  of  Representatives,  200,000  00 

For  compensation  ot  officers  and  others  employed  in 
the  service  of  the  House  of  Representatives,  5,625  00 

For  contingent  expenses  of  the  House  of  Repre- 
sentatives,       '  •  4Q,000  00 

For  compensation  and  mileage  of  members^ 
•of  the  Senate,  *    |    no  ee- 

For  compensation  of  officers  and  clerks  )timates 
of  the  Senate,  ]  received. 

For  contingent  expenses  of  the  Senate,      J 

Executive. 

For  compensation  of  President  of  the  Confederate 

States,  *  12,500  00 

For  compensation  of  Vice  President  of  the  Confede- 
rate States,  3,000  00 

For  compensation  of  the  private  secretary  and  mes- 
sengers of  the  President,  1,350  00 

Amount  carried  forward,  $262,475  00 


4G 

Amount  brought  forward,  §262,475  00 

For  compensation  of  private  secretary  of  Vice  Presi- 
dent, 500  00 

For    contingent   and    telegraphic    expenses    of   the 

executive  office.  ■  20,000  00 

Treasury  Department. 

For  compensation  of  the  Secretary  of  the  Treasury, 
Assistant  .Secretary,  Comptroller,  Auditors, 
Treasurer  and  Register,  and  clerks,  messengers, 
watchmen -and  laborers  in  the  Treasury  Depart- 
ment, '48-1,562  50 

For  incidental  and  contingent  expenses  of  the  treas-      % 

ury  department.  50,000  00 

For  interest  on  the  public  debt,  20,0l)0;000  00 

Fcr  engraving  and  printing   treasury   notes,   bonds 

and  certificates  of  stock,  and  paper  for  the  same,  200,000  00 

For  the  payment  of  principal,  under  loan  of  August 
!  10,  1861,  this  sum  being  amount  due  and  payable 
on  the  1st  of  January,  1865  1,393,900  00 

For  rent  of  Executive  buildings  and  President's 
.house,  20,000  00 

For  advertising  and  other  expenses  incident  to  fund- 
ing treasury  notes,  300,000  00 
For  compensation  of  the  agent  of  the  treasury 
department  west  of  the  Mississippi  river,  Auditor, 
Comptroller,  clerks  and  messengers  in  their  bu- 
reaus, 25,000  00 

For  incidental  and  contingent  expenses  of  the  treas- 
ury service,  west  of  the  Mississippi  river,  20*000  00 

For  travelling  #nd  other  expenses  incident  to  the 
detection  of  persons  engaged  in  preparing  and 
passing  forged  treasury  notes,  5,000  00 

For  salary,  clerk  hire  and  other  expenses*  of  agent 

of  Erlangir  loan  in  Paris.  10,000  00 

War  Department. 

For  compensation  of  the  Secretary  of  War,  Assis- 
tant Secretary,  chief  of  bureau,  clerks,  messen- 
gers, &c,  in  the  War  Department,  .   205,000  00 

For  incidental  and  contingent  expenses  of  the  War 

Department,  125,000  00 

For  compensation  of  commissioner  and  chief  clerk 
of  the  Indian  office,  and  incidental  expenses  of  the* 
bureau,  .  9,250  00 


Amount  carried  forward,  $23,130,687  50 


47  • 

Amount  brought  forward,  '$23,130,687  50 

Forcontingent  expenses  of  tike  Adjutant  and  In- 
spector General's  Department,  25,000  00 

For  incidental  and  contingent  expenses  of  the  army,  100,01)0  00 

For  amount  required  to  comply  with  treaty  stipula- 
tions entered  into  between  the  Confederate  States 
and  certain  Indian  tribes,  92,200  00 

For  to  meet  the   incidental  expenses   of  the   public 

servico  within  the  Indian  tribes,  50,000  00 

m  Quartermaster's  Department. 

For  pay    of  officers    of  the    army,    volunteers    and 

militia,  74/249,951    00 

For  service  of  the  Quartermaster's  department,  171,911,197  00 

For  pay  for  horses  killed  in  battle,  under  act  No.  48, 

section  7,  and  for  which  provision  is  to  be  made,  ■  250,000  00 
For  pay  for  property  pressed  into  the  service  of  the 

Confederate     States,    under    appraisement,     said 

property  having  been  either  lost  or  applied  to  the 

public  service,    '  300,000  00 

•  Commissary   Department. 

For  the  purchase  of  subsistence  stores,  and  commis- 
sary property,  177,694,000  00 

Ordnance  Department.. 

For  the  ordnance  service  in  all  its  branches,  25,000,000  00 

For  the  nitre  and  mining  service,  '  6,800,000  00 

Engineer  Department. 
For  the  engineer  service,  10,000,000  00 

Medical  Department. 

For  pay  of  private  physicians  employed  by  contract,  250,000  00 
For  pay  of  hospital  steward,*  100,000  00 
For  pay  of  nurses  and  cooks,  not  enlisted  or  volun- 
teers, 350,000  00 
For  pay  of  matrons,  assistant  matrons  and  ward 

matrons,  350,000  00 

For  pay.  of  ward  masters,  200,000  00 

For  pay  ot  hospital  laundresses,  150,000  00 

For  purchase  of  hospital  clothing,  500,000  qp 

For  purchase  of  alcoholic  stimulants,  3,120,000  00 


Amount  carried  forward,  $494,623,035  50 


•  I  4S 

Amount  brought  forward,  $49  4,623,035  50 

For  purchase  of  medical  and  hospital  supplies,  11,200,001)  00 

t     For  establishment  and  support  of  military  hospitals,  100,000  00 

Navv  Department. 

• 

For  compensation  of  the    Secretary  of  the  Navy, 

clerks  and  messenger  in  his  office,  24,621  03 
For  incidental  and  contingent  expenses  of  the  Navy 

Department,  15,000  00 

For  pay  of  the  navy,  1,6^7,384  75 
For  provisions  and  clothing  in  the  paymaster's  de-  ' 

partment,  2,051,500  00 
For  construction  of  iron-clad  vessels  in  the  Confed- 
erate States,  2,000,000  00 
For  ordnance  and  ordnance  stores,  1,400/100  00 
For  repairs  of  vessels,  300,000  00 
For  equipment  and  stores  of  vessels,  500,000  00 
For  construction  of  sub-marine  batteries,  250,000  00 
For  contingent  enumerated,  800,000  00 
For  medical  supplies  and  surgeon's,  necessaries,  360,000  00 
For  support  of  the  marine  corps,  711,418  00 

State  Department. 

For  compensation  of  the  Secretary  of  State,  clerks, 

messenger  and  laborer,  7,014  00 

For  salaries  of  commissioners  and 'secretaries,  31.20.0  00 

For  salaries  of  consuls  and  commercial  agents,  1,700  00 
For  incidental  and  contingent  expenses  of  foreign 

•  intercourse,                                   !      .  5,000  00 

Department  of  Justice. 

Eor  compensation  of  Attorney  General,    Assistant 

Attorney  General,  clerks  and  messengers,  10,025  26 

For  incidental  and  contingent  expenses  of  the  De- 
partment of  Justice,  2,500  00 

For    compensation    of    Superintendent   of    Public 

Printing,  clerk  and  messenger,  5,316  32 

For  compensation  of  Governor  and  Commissioner  of 
Indian  Affairs,  secretary,  judges,  attorney  and 
marshal  of  Arizona  Territory,  4,650  00 

For  incidental  and  coniingent  expenses  of  Arizona 

Territory,  to  be  expended  by  the  Governor,  500  00 

For  the  publication  and  printing  of  the  acts  and  re- 

•  solutions  of  Congress,  •        5,000  0.0 

•  • 

Amount  carried  forward,  $516,055,864  86 


49 


Amount  brought  forward, 
For  printing,  binding  and  ruling  for   both  houses 

of  Congress,  including  printing   of  the    laws   in 

book  form, 
For  printing,   binding   and  ruling   for  the    several 

Executive  Departments, 
For  the  purchase  of  paper  for  the  several  Executive 

Departments  and  Congress, 
For  salaries  of  judges,  attorneys  and  marshals,  and 

incidental  and  contingent  expenses  of  courts, 
For  compensation  of  three  commissioners  appointed 

under  the  sequestration   act,  and  for  clerk  hire 

and  contingent  expenses, 


$516,0o5,S64  86 

.    10,000   00 

150,000  00 

75,000   M 

80,000  00 

• 

5,000  oo 


Postoffice  Department. 


43,339  00 


5,000  00 


78,250  no 


15,991  40 


23,000 


For  compensation  of  the  Postmaster  General,  chiefs 
of  bureau,  clerks,  messengers,  watchmen  and  la- 
borers, 

For  incidental  and  contingent  expenses  of  the  Post 
office  Department, 

For  compensation  of  agents,  cost  of  materials,  and 
constructing  and  repairing  telegraph  lines, 

For  compensation  of  the  agent  for  the  Postoffice 
Department  of  the  country  west  of  the  Missis- 
sippi river,"  and  ten  clerks,  including  deficiency 
to*  30th  June*,  1864, 

For  inciderital  and  contingent  expenses  of  the  Post- 
office  Department  west  of  the  Mississippi, 
including. deficiency  to  30th  June,  1864, 

Aggregate, 


Legislative, 

Executive,  (salary  President,  &c.,) 

Treasury  Department, 

War  Department, 

Navy  Department, 

State  Department, 

Department  of  Justice, 

Postoffice  Department, 

Total, 


RO.  TYLER,  Register, 
Treasury  Department,  Register's  Office,   ■ 
April  30,  1864. 
4 


00 
L 


$516,541,448 

26 

Recapitulation. 

» 

245,625 

00 

pt,  <fcc.,) 

37,350 

oi) 

•  %  22,508,462 

50 

• 

483,131,598 

00 

10,059,923 

7S 

44,914 

00 

347,991. 

58 

165,583 

40 

$516*541,448  26 

50 


EXECUTIVE  DEPARTMENT. 


C.  S.  A.,  Executive   Department,  > 
Richmond,  Va.,  April  21,  1864.      S 

To  the  Honorable  Secretary  of  the  Treasury  : 

Sir  :  I  have  the-  honor  to  submit  the  following  estimate  of  funds 
required  to  meet  the  expenses  of  the  President's  office  during  the  six 
months  ending  December  31,  1864,  to  wit:  For  the  "contingent 
and  telegraphic  expenses  of  the  Executive  Department,"  for  the  six 
months  ending  December  31st,  1864,  twenty  thousand  dollars, 
($20,000.) 

Very  respectfujly,  your  obedient  servant, 

BURTON  N.  HARRISON, 

Disbursing  Agent, 


SENATE. 
No  estimates  for  the  Senate  submited. 


HOUSE  OF  REPRESENTATIVES. 

»5K,  > 


■ 

House  of  Representatives,  Clerk's  Office, 


Richmond,  April  ^5,  1864 

Hon  C.  G.  Memminger, 

Secretary  of  the  Treasury  : 

Sir  :  I  have  the  honor  to  submit  the  following  estimates  for  appro- 
priations required  for  the  House  of  Representatives  for,  six  months 
ending  December  31,  1864,  viz.  : 
For  pay  and  mileage  of  members  and  delegates  of  the 
House   of  Representatives,   two   hundred  thousand 
dollars,  $200,000  00 

Compensation  of  officers  of  the  House  of  Representa- 
tives, five  thousand  six  hundred  and  twenty-five  dol- 
lars, •         «  5,625  00 
Contingent  expenses  of  the  House  of  Representatives, 

forty  thousand  dollars,  40,000  00 

Total,.  J  $245,625  00 

Very  respectfully, 

A.  R.  LAMAR, 
Clerk  and  Disbursing  Officer. 


.51 


STATE  DEPARTMENT. 


APPROPRIATIONS  required   by  the   Department  of   State  for  ih$ 
six  months  ending  December  31,  1864. 

For  foreign  intercourse : 

Salaries  of  four  commissioners,  $24,000  00 

And  four  secretaries,  7,200  00 

$31,200  00 

[References:    Secret   acts   Provisional    Congress,    13th 

and  27th  February,  1861,  (Nos.  7    and   39,)    and  act 

August  20,  1861,  (No.  226).] 

Salaries  of  two  commercial  agents,  1,700  00 

[Act  No.  74  of  March  15,  1861. J 

Incidental  and  contingent   expenses   of  foreign  inter-  • 
_      course>  5,000  00 

*or  salary  of  Secretary  of  State,  [act  Nos. 

23  and  24  of  February  21,   1861,]  3,000  00 

For  salary  of  chief  clerk,    [acts    No.    53  of 

March  7,  1861,  and  ch.  47  of  October  13, 

1862>1  875  00 

For  salary  of  one  clerk,  [same  references,.]  750  0U 

And  compensation  as  disbursing  officer,  100  0f> 

[Act  May    16,    1861,    (No.  130,)  and  April 

29,  1863,  (ch.  49)] 
For  salaries  of  two  clerks,   [act  of  March  7, 

1861,  (No.  53,)  and  of  October  13,  1862,  % 

(ch-  47)J  1,500  00 

For  salary  of  one    messenger,    [same  refer- 

nces>]   ,  375  00 

For  salary  of  one  laborer,    [same  references 

and  ch.  49  of  April  29,  1863.]  414  00 


7,014  00 


J.  P.  BENJAMIN, 

Secretary  of  State, 


POST  OFFICE  DEPARTMENT. 


The  estimates  of  the  Post  Office   Department  are  attached  to  th< 
report  of  the  Postmaster  General, 


52 


DEPARTMENT  OF  JUSTICE. 

C.  S.  A.,  Department  of  Justice;  > 
Richmond,  Fa.,  April  21,  1864.      J 

To  the  President  : 

Sir:  I  have»the  honor  to  submit  the  following  estimates  o{ 
expenditures  for  this  department,  frpm  July  1st  to  December  31st. 
1864,  inclusive  : 

1.  For  salaries  of  Attorney  General,  Assistant  Attor- 
ney General,  clerks  and  messenger,  %   10,025  26 

2.  For  contingent  expenses  of  department,  2,600  00 

3.  For   salaries    of  judges,  attorneys,  and    incidental 

and  contingent  expenses  of  courts,  80f00Q  00 

4.  For  salaries  of  three  commissioners  under  the 
sequestration  act,  for  clerk  hire,  and  incidental  and 
contingent  expenses  of  the  board,  5,000  00 

5.  For  salaries  of  Governor  and  Commissioner  of 
Indian  Affairs,  of  secretary  and  of  judges,   attorney 

and  marshal  of  Arizona  Territory,  4,650  00 

6..  For  contingent   expenses   of  said   territory,    to   be 

expended  by  the  Governor,  500  00 

7.  For  salaries  of  Superintendent  of  Public   Printing, 

clerks  and  messenger  in  his  office,  5,316  32 

8.  For  printing,  ruling,  and  binding  for  the  several 
Executive  Departments,  150,000  00 

9.  For  printing,  ruling,  and  binding,  for»both  Houses, 
of  Congress,  including   the    printing  of  the  laws  in 

the  authorized  form,  and  the  jourpal  of  Congress,  10,00(1  00 

iff  For  the  publication  and  printing   of  the   acts  and 

resolutions  of  Congress,  5,000  00 

1 1 .  For  the  purchase  of  paper  for  the  several  Executive 

Departments  and  Congress,  75,000  00 

Respectfully,  your  obedient  servant, 

GEO.  DAVIS, 

Attorney   General. 


TREASURY  DEPARTMENT. 

ESTIMATES  OF  APPROPRIATIONS  required  for  the  service  of 
the  Treasury  Department  for  the  six  months  ending  December  31s/, 
1864.     . 

jFor  advertising  and  other  expenses  incident  to  funding 

treasury  notes,  three  hundred  thousand  dollars,  $300,000  00 


5S 

For  engraving  and  printing  treasury  notes,  bonds,  &c, 

two  hundred  thousand' dollars,  200,000  00 

For  interest  on   the    public   debt,  twenty    millions  of 

dollars,  20,000,000*00 

For  payment  of  principal,  loan  August  19,  1861,  due 
January  1,  1865,  one*  million  three  hundred  •  and 
ninety-three  thousand  nine  hundred  dollars,  1,393,900  00 

For  rent  of  executive  buildings  and  President's  houae, 

twenty  thousand  dollars,  20,000  03 

For  compensation  of  Secretary  o?  the  Treasury,  Assist- 
ant Secretary,  comptroller,  auditors,  treasurer,  and 
register,  and  clerks  and  messengers,  four  hundred 
and  eighty-fpur  thousand  five  hundred  and  sixty-two 
dollars,  and  fifty  cents,  4S4?562  59 

For  incidental  and   contingent    expenses    of  Treasury 

Department,  fifty  thousand  dollars,  '    .     50,000  00 


ESTIMATE  OF  APPROPRIATION  required  for  Compensation  oj 
t/i£  Secretary  of  the  Treasury,  Assistant  Secretary,  Comptroller,  Audi- 
itor,  Treasurer,  and  Register,  and  Clerks  and  Messengers  in  the  Treas- 
ury Department,  for  six  months,  ending  December  31,  1864  : 

0 

For  compensation  of  Secretary  of  Treasury, 

For  compensation  of  Assistant  Secretary  of  Treasury, 

For  compensation  of  one   chief  clerk,  at    $1,750  per 

annum, 
For  compensation  of  one  disbursing  clerk,-  at  $200  per 

annum, 
For  compensation  of  eight  clerks,  at  $1,500  per  annum, 
For  compensation  of  one-  messenger,  at  $750   per  an- 
num, 
For  compensation  of  one  superintendent,  at  $975  per 

annum, 
For  compensation  of  one  chief  of  treasury  note  bureau, 

at  $3,000  per  annum, 
For  compensation  of  four  clerks.,  at  $1,500  per  annum, 
For  compensation  of  one  chief  clerk  of  produce  loan,  at 

$2,500  per  annum, 
For  compensation  of  six  clerks,  at  $1,501)  per  annum, 
For  compensation  of  Commissioner  of  Taxes,  at  $3,001) 

per  annum, 
For  compensation  of  one  disbursing  cleafcpf  war  tax, 

at  $1,750  per  annum, 
For  compensation  of  forty  clerks,  at   $1,500  per    an- 
num, 

Amount  carried  forward.  * 


*  $3,000 
1,500 

00 
00 

875 

00 

100 
6,000 

00 
01) 

375 

00 

•  487 

50 

1,500 
3,000 

00 
00 

1,250 
4,500 

00  • 

00 

1,500 

00 

875 

00 

30,000 

00 

§54,962 

5l» 

•54 

• 

Amount  brought  forward, 

For  compensation  of  one  chief  clerk,  at  $1,Y50  per  an- 
num, 

For  compensation  of  one  comptroller,  at  $3,000  per 
annum, 

For  compensation  of -one  chief  clerk,  at  $1,750  per  an- 
num, 

For  compensation  of  twenty-four  clerks,  at  $1,500  per 
annum, 

Tor  compensation  of  one  messenger,  at  $750  per  an- 
num, 

For  compensation  of  First  Auditor,  at  $3,000  per  an- 
num, 

For  compensation  of  one  chief  clerk,  at  $1,750  per  an- 
num, 

For  compensation  of  fifty  clerks,  at  $1,500  per  annum, 

For  compensation  of  one  messenger,  at  $750  per  an- 
num, 

For  compensation  of  one  assistant  messenger,  at  $375 
per  annum, 

For  compensation  of  Second  Auditor,  at  $3,000  per 
annum, 

For  compensation  of  two  chief  clerks,  at  $1,750  per 
annum, 

For  compensation  of  one  hundred  and  fifty  clerks,  at 
$1,500  per  annum, 

For  compensation  of  one  messenger,  at  $750  per  an- 
num, 

For  compensation  of  Third  Autiitor,  at  $3,000  per  an- 
num, 

For  compensation  of  one  chief  clerk,  at  $1,750  per  an- 
num, 

For  compensation  of  twenty  clerks  at  $1',500  per  an- 
num, 

For  compensation  of  one  messenger,  at  $750  per  an- 
num,* 

For  compensation  of  one  assistant  messenger,  at  $375 
per  annum, 

For  compensation  of  Treasurer,  at  $3,000  per  annum, 

For  compensation  of  one  chief  clerk^  at  $1,750  per  an- 
num, 

For  compensation  of  one  hundred  and  sixty-six  clerks, 
at  $1,500  per  annum, 

For  compensation  of  one^ messenger,  at  $750  per  an- 
num, . 

For  compensation  of  one  assistant  messenger,  at  $450 
per  annum, 

For  compensation  of  Register,  at  $3,000  per  annum, 

Amount  carried  forward, 


$54,962 

50 

S75  00 

1,5110 

00 

875 

00 

l'S,000  00 

375 

00 

1,500 

00 

875  00 
37,500  00 

375 

00 

.  187 

50 

1,5(10 

QO 

1,750 

00 

112,500 

00 

375 

00 

1,500 

00 

875 

00 

15,000 

00 

375 

00 

187 
1,500 

50 

00 

875 

00 

124,500 

00 

375 

00 

225 

1,500 

00 
00 

$380,062 

50 

00 


Amount  brought  forward,  $380,1)02  50 

For  compensation  of  one  chief  clerkt  at  J  1,750  per  an- 
num, 

For*  compensation  of  one  hundred  and  eight  clerks,  at 
$1,500  per  annum, 

For  compensation  of  one  messenger,  at  $750  per  an- 
num. 

For  compensation  of  two  clerks  in  light-house  bureau, 
*  at  $1,500  per  annum, 

For  compensation  of  one  chief  clerk  in  treasury  note  bu- 
reau at  Columbia,  S.  Carolina,  at  $2,500  per  annum, 

For  compensation  of  twenty-six  clerks,  at  $1,500  per 
annum, 

Four  hundred  and  eighty-four  thousand  five  hundred 
and  sixty-two  dollars  and  fifty  cents, 

'     Respectfully  submitted  to  the  Secretary  of  the  Treasury. 

— ,  Disbursing  Clerk. 

April  21,  1864. 


875 

00 

81,oi)0 

00 

375 

00 

i,ioq 

00 

1,250 

00 

19,500 

00 

$484,562 

50 

4 

ESTIMATE  OF  APPROPRIATION  required  for  Incidental  and  Qm- 
tingent  Expenses  of  the  Treasury  Department,  for  the  six  months  ending 
December  31,  1864: 

Fuel  and  gas,  $5,000  per  month,  for  October,  November,* and  Decem- 
ber, $15,000  00 
Postage  on  soldiers'  claims  and  other  matter,  3,000  00 
Telegrams,  6,000  00 
Servants'  hire,  $1,000  per  month,  6,000  00 
Stationery,  &c,  including  books,  paper  blanks,  pens,  en- 
velopes, ink,  washing,  &c,                                                 20,000  00 


Fifty  thousand  dollars,  $50,000  00 

Respectfully  submitted  to  the  Secretary  of  the  Treasury, 


Disbursing  Cleyjgffreasury  Department. 
April  21,  1864. 


APPROPRIATIONS  required  for  Treasury  Department.' 

For  compensation  of  the  agent  of  the  Treasury  Department  west  of 
the  Mississippi  river,  Auditor,  Comptroller,  clerks,  and  messen- 
gers in  their  bureaus,  twenty-five  thousand  dollars,       $25,000  00 


Amount  carried  forward,.  .    $25,000  00 


Amount  brought  forward,  $2<^0OU  (Hi 

For  incidental  and  contingent  tv  the  Treasury 

service  west  of  the  Mississippi  river,  twenty  thousand 
dollars,.  .  20,01)0    00 

For  travelling  and  other  expenses  incident  to  the  detec- 
tion  of  persons  engaged  in  preparing  and  passing  forged 
treasury  notes,  five  thousand  dollars,  10  no 

For' salary,  clerk   hire,  and   other   expenses  iOt"  agent  of 

Erlangcr  loan  in  Paris,  ten  thousand  dollars,  10,0.00   1)0 

Total  amount  asked  for  service  of  Treasury  Department,  •twenty  - 
two  millions  live  hundred  and  eight  thousand  four  hundred  and 
sixty-two  dollars  and  fifty  cents,  $22-508, 162  50. 


WAR.  DEPARTMENT. 

ESTIMATE, for  the   War  Department  and  its  several  Bureaus,  for  the 
half  year  commencing  July  1,  1864,  and  endiiig  December  31,  1864: 

For  compensation  of  Secretary  of 'War,  Assistant  Secretary,   Chief  of 
Bureau,  Clerks,  iSRfesengers,  ,&<v,  $205,000  00 

For  incidental  and  contingent  'expenses  of  War  De- 
partment, 125,000  00 

For  salary   of  Commissioner,   Chief  Clerk,  and  inci- 
dental expenses  of  Indian  Bureau,  9,250  00 


$339,250  00 


To  Hon.  James  A.  Seddon*,  Secretqry  of  War. 


Confederate   States  of  America,       j 

Quartermaster  General's  Office,  '• 
Richmond,  April  22,  1864.      ) 

Sir  :  I  have  the  honor  to  submit  herewith  the  estimates  required 
from  this  office,  for  six  moMks,  commencing  1st  July  and  ending  De- 
cember 31st,  1864.  £ 

That  for  the  ordinary  excises  of  the.  Quartermasters'  Department 
is  marked  A,  and  amounts  to  '  $172,4.61,197 

.  That  for  the  Pay  of  the  Army  is   marked   B^  and 

amotfnts  to  .<  74,249,951 

These  estimates  have  been  prepared  with  great  care,  and  while  the 
amount  asked  has  been  greatly  reduced  over  former  estimates  for  the 
same  period,  it  is  believed  that  if  the  sum  asked  be  appropriated,  the 
department  will  be  able  to  meet  all  demands  upon  it  for  the  period 
specified. 

It  is  proper  to  add,  that  the  present  fofm  in  which  these  estimates 


o/ 


nave  "been  prepared,  is  in  conformity  to  suggestions  made  by  the  Com 
mittee  on  Finance  of  the  Senate  at  the  last  session. 

I  Jim,  sir,  respectfully,  your  obedient  servant, 

A.  E.-LAWTON, 

Quartermaster  General. 
Hon.  James  A.  Seddon,  Secretary  of  War, 

Richmond,  Va. 


A. 

ESTIMATE  of  the  amount  required  by  the  Quartermasters  Department 
for  disbursement  for  the  public  service  of  that  Department  for  six  month  \ , 
commencing  July  1st  and  ending  December  S\st,  1864,  viz  : 

1ST REGULAR    SUPPLIES. 

For  the  regular  supplies  of  the  Quartermaster's  Department,  con- 
sisting of  fuel  for  the  officers,  enlisted  men,  guard,  hospital,  store- 
houses, and  offices ;  of  forage  in  kind  for  the  horses,  mules 
oxen  of  the  Quartermaster's  Department,  at  the  several  posts  and 
stations,  and  with  the  armies,  in  the  field  ;  and  for  the  authorized 
number  of  officers'  horses,  horses  for  the  several  corps  of  artil- 
lery, including  bedding  for  the  animals  ;  §f  straw  for  soldiers" 
bedding;  and  of  stationery,  including  blank  books  for  thejquafr- 
termaster's  .  department,  cerificates  for  discharged  soldiers,  blan£ 
forms  for  the  pay  and  quartermasters'  department,  and  for  print- 
ing of  division  and  department  orders  and  reports. 

Fuel,  $7,491,400  00 

Forage,  53,153,680  00 

Straw,  3,435,786  00 

Stationery,  1,817,100  00 


$70,897,966  00 


'or  the  incidental  expenses  of  the  quartermaster's 
department,  consisting  of  postage  on  letters  and 
packages  received  and  sent  by  officers  of  the 
army,  on  public  service  ;  expenses  of  courts-mar- 

♦  tial,  and  courts  of  inquiry,  including  the  ad- 
ditional compensation  of  judge  advocates,  record* 
ers,  members  and  witnesses,  while  on  that 
service,  under  the  act  March  16,  1862;  ex- 
tra pay  to  soldiers  employed  under  the  direction 
of  the  quartermaster's  department,  in  the  erec- 
tion of  barracks,  quarters,  storehouses  and  hos- 
pitals, in  the  construction  of  roads  and  other  con- 
stant labor,  f^r  periods  of  not  Jess  than  ten  days, 
under  the  acts  of  August  4,  1862,  and  May  1st, 
1863,  including  those-  employed  as  clerks  at  di- 


Amount  carried  forward,  $70,897,960  00 


58 


Amount  brought  forward,  .  $70,897,966  DO 

vision  and  department  headquarters ;  expenses 
of  expresses  to  and  from  the  frontier  posts  and 
armies  in  the  field;  of  escorts  to  paymasters  and 
other  disbursing  officers,  and  to  trains  where 
military  escorts  cannot  be  furnished,  expenses  of 
the  interment  of  officers  killed  in  action,  or  who 
may  die  when  on  duty  in  the  field  or  at  the  posts 
on  the  frontiers,  or  at  other  posts  and  places,  when 
ordered  by  the  Secretary  of  War,  and  of  non- 
commissioned officers  and  soldiers ;  authorized 
office  furniture,  hire  of  laborers  in  the  quarter- 
master's department,  including  the  hire  of  inter- 
preters and  guides  for  "the  army,  compensation. 
of  clerks  to  officers  of  the  quartermaster's  de- 
partment; compensation  of  forage  and  wagon- 
masters  ;  for  the  apprehension  of  deserters,  and 
the  expenses  incident  to  their  pursuit ;  the  pur- 
chase of  travelling  fcrges,  blacksmiths'  and  shoe- 
ing tools,  horse  and  mule  shoes  and  nails,  iron 
and  steel  for  shoeing,  hire  of  veterinary  surgeons, 
medicines  for  horses  and  mules,  picket  ropes,  and 
for  shoeing  th«  houses  of  the  corps  named.  8,685,053  00 

For  mileage,  or   the   allowance  made  to   officers  of 
the  army  for  the  transportation  of  themselves  anC: 
their  baggage   when   travelling  on  duty  without' 
troops,  escort  or  supplies,  60,V0' 

For  transportation  of  the  army,  including  the  hag- 
sage  of  the  troops,  when  moving  either  by  land 
or  water ;  of  clothing,  camp  and  garrison  equi- 
page, from  the  several  depots  to  the  troops  in  the 
field  ;  of  horse  equipments  and  subsistence  from 
the  places  of  purchase,  and  from  the  places  of 
delivery,  under  contract  to  such  places  as  the 
circumstances  of  the  service  may  require  them  to 
be  sent ;  of  ordnance,  ordnance  stores,  and  small 
arms  from  the  foundries  and  armories  to  the  ar- 
senals, fortifications,  frontier  posts,  and  army  § 
depots  ;  freights,  wharfage,  tolls  and  ferriages  ; 
the  purchase  and  hire  of  horses,  mules  and  oxen, 
and  the  purchase  and  repair  of  wagons,  carts  and 
drays,  and  of  ships  and  other  sea-going  vessels 
and  boats,  required  for  the  transportation  of  sup- 
plies for  garrison  purposes;  for  drayagc  and 
cartage  at  the  several  posts  ;  hire  of  teamsters, 
transportation  of  funds  for  the  pay  and  .other 
disbursing  departments ;  Jthe  expenses  of  sailing 
public  transports  on  the  various   rivers  ;  and  for 

Amount  carried  forward,  $79,643,004  0C 


59 

Amount  "brought  forward,  $79,643,004  0 

>  procuring  water  at  such  posts  as  from  their  situ- 
ation require  it  to  be  brought  from  a  distance  ; 
and  for  clearing  roads  and  removing  obstruction  * 
from  roads,  harbors  and  rivers  to  the  extent 
which  may  be  required  for  the  actual  operations 
of  the  troops.  40,091,390  00 

BARRACKS  AND  QUARTERS. 

For  hire    or  commution  of  quarters  for  officers  on 

military  duty ;  hire   of  quarters  for  troops  ;   of 

storehouses  for  the  safekeeping  of  military  goods ; 

of  grounds  for  summer  cantonments  and  for  tem- 
porary  frontier   stations;    rent  and  repairs    of 

wharves;  for  hutting  troops;   and  for  repairing, 

altering  and  enlarging  buildings  at  the  established 

posts;  and  for  the  purchase  of  materials  therefor,         8,619,200  00 
For  the  purchase  of  necessary  materials  for  cloth*. 

ing,  camp  and  garrison  equipage,  and  for  pay  for 

labor,  4c,  necessary  to  the  fabrication  of  the 

same.  43,557,603  0( 


$171,911,197  00 


To  pay  for  property  pressed  into  the  seryice  of  the 
Confederate  States,  under  appraisement,  and  said 
•property  having  been  either  lost  or  applied  to  the 
public  service.  300,000  0 

To  pay  for  horses*  of  volunteers  killed  in  battle,    . 
under  act  No.  48,  sec,  7,  and  for  which  provis- 
ion is  to  be  made,  250,000  0( 


Total  amount  required,  $172,461,197  0 

Quartermaster  General's  Office, 

Richmond,  Va.,  April  22,  1864. 

A.  R.  LAWTON, 

Quartermaster  General. 


60 


B. 

ESTIMATE  of%e  amount  required  to  pay  the  army  of  the  Confede- 
rate States  for  six  months  commencing  1st   July  and  ending  Dect;n- 
3lst,   1864. 

One  Corps  of  Artillery. 

1  colonel,  per  month,  $210,      $         2K. 

2  lieutenant  colonels,  per  month, 

$185,  375 

12  majors,  per  month,  $162,  1,944 

40  captains,  per  month,  $140,  5,600 
80  first  lieutenants,  per  month, 

$100,  8,000- 
40     second     lieutensmts,     per 

month,  $90,  *    3,600 

4  assistant  quartermaster?,-  per 

month,  $140,           .  560 
4   assistant  commissaries,    per-' 

month,  $140,  560 

4  surgeons,  per  month,  $162,  648 
8  assistant  surgeons,  per  mo., 

$110,  880 
40  first   sergeants,   per  month, 

$20,  8W 

160  sergeants,  per  month,  $17,  2,720 

160  corporals,  per  month,  $13,  2,080 

80  buglers,  per  month,  .$13,  1 ,040 

40  farriers,  per  month,  $13,  520 

40  blacksmiths,  per  month,  $13,  520                • 

-.440  privates,  per  month,  $12,  41,280 

4  quartermaster   sergeants,  per 

month,  $21,  84 
4  sergeant   majors,  per   month, 

$21,  84 

4  chief  buglers,  per  month  $21,  84 

4  adjutants,  per  montk,  $110,  440 

Pay  per  month,  $72,024 

1  corps  for  six  months, $432,144 

S  corps  for  six  months,  $3,457,152 

One  Regiment  op  Cavalry. 

1  colonel,  per  month,  $210,      $       210 
;1  lieutenant  colonel,  per  month, 
$185,  185 


Amount  carried  forward,  $395  $3,457, 1 52 


6i 

Amount  brought  forward,        $       395  $3,457,152 

1  major,  per  month,  $162,  162 

10  captains,  per  month,  $140,  1,400 
1"  first  lieutenants,  per  month, 

$100,  1,000 
20  second  lieutenants,  per  mo.. 

$90  1,800 

1  surgeon,  per  month,  $162,  162 

2  assistant  surgeons,  per  mo., 

$110,  220 
1  assistant  quartermaster,    per 

month,  $140,  140 
1   assistant     commissary,    per 

month,  $140,  140 

1   adjutant,  per  month,  $110,  110 
1   sergeant  major,    per  month, 

$21,  21 
1  quartermaster  sergeant,  per 

month,  $21,  21 

1  chief  bugler,  per  month,  $21,  21 
10  first   sergeants,    per  month, 

$20,                              .  200 

40  sergeants,  per  month,  $17,  680 

40  corporals,  per  month,  $13,  520 

20  buglers,  per  month,  $13,  260 

10  farrfers,  per  month,  $13,  130 

10  blacksmiths,  per  month,  $13,  130 

600  privates,  per  month,  $12,  7,200 
40  cents  per   day  for   use  and 

risk  of  horse,  one  month,  8,796 


Pay  for  one  month,                   $ 
.    Pay  for  six  months,  one  regi- 
ment 

23,508 

$141,048 

Pay    for   six    months,    175 

regiments, 

°4  683  40n 

One  Regiment  of  Infantry. 

1  colonel,  per  month,  $195,       $ 
1  lieutenant  colonel,  per  month, 

195 

•• 

$170, 

170 

1   major,  per  month,  $150, 
10  captains,  per  month,  $130, 
10  first  lieutenants,  per  month. 

150 
1,300 

$90, 

900 

20  second   lieuten^s,  per  mo., 
$80, 

1,600 

Amount  carried  forward,  $4,315  $28,140,552 


62 

Amount  brought  forward, 

1  surgeon,  $162, 

2  assistant  surgeons,  per  mo., 

$1H», 
1  assistant   quartermaster,  per 

month,  $140, 
1  assistant  •  commissary,  .  per 

month,  $140, 
1   adjutant,  per  month,  $100, 
1   sergeant   major,  per  month, 

$21, 
1   quartermaster   sergeant,  per 

month,  $21, 
1  principal  musician,  per  mo., 

$21, 
10  first    sergeants,  per   month, 

$20,      . 
40  sergeants,  per  month,  $17, 
40  corporals,  per  month,  $13, 
20  musicians,  per  month,  $12, 
600  privates,  per  month,  $11, 

Pay  for  one  month, 

Pay  for  six  months,  one  regi- 
ment, 

Pay  for  six  months,  547  regi- 
ments, 

Field  and  Staff. 


200  generals,  per  month,  $301,     $60,200 
200  adjutant   generals,   per  mo., 

$162, 
300  adjutant  generals,  per  mo., 

$140, 
400  aids-de-camp,     per    month, 

$135, 
J  63  brigade  quartermasters,  per 

month,  $162, 
159    brigade   commissaries,    per 

month,  $162, 
500  chaplains,  per  month,  $80, 
73  cadets,  per  month,  $90, 

Pay  for  one  month, 
Pay  for  six  months, 

Amount  carried  forward, 


$4,315 

IC2 

$28,140,552 

220  » 

4 

140 

1 

140 

1U() 

21 

21 

21 

200 

680 

.520 

240 

6,600 

$13,3S0 

80,280 

43,913,160 

33,400 

42,000 

54,000 

26,406 

25,758 

40,000 
6,570 

$287,334^ 

1,724,004 

$73,777,716 

63 

Amount  brought  forward,  $73,777,711 

Signal  Corps. 

I   major,  per  month,  $150,  $     150  - 

10  captains,  per  month,  $130  1,300 
10  first  lieutenants,   per  month, 

$90,  .      900 
10  second  lieutenants,  per  mo., 

$80,                 '  801) 

30  sergeants,  per  month,  $17,  510 


Pay  for  one  month,  $3,660 

Pay  for  six  months, 2 1 . 

Pay  of  the  officers  on  duty  in  le  office  cf  the 
Adjutant  and  Inspector  General's  Depart- 
ment, the  Quartermaster  General's,  medical, 
engineer,  ordnance,  and  'subsistence  depart- 
ments, in  Richmond,  45 


$74,241 
I  have  the  honor  to  be, 

Very  respectfully,  your  obedient  servant, 

A.  R.  LAWTON, 

Qua? icr master  General. 


ESTIMATE  OF  FUNDS  required  by  Ordnance  Department.  C.  S.  A  . 
from  1st  My,  1864,  to  S\st  December,  1864. 

"  Ordnance  service  in   all  its  branches,"  twenty-five  million  dol- 
lars. « 

Service  of  arsenals  and  depots,  $4,500,000 

Purchase  and  manufacture  of  artillery  and  small 

arms,  5,500,000 

Purchase  of  ordnance  stores,  including  powder, 

materials  and  equipments  of  all  kinds,  5,000,000 

Making  cartridges,  harness,  equipments,  ammu- 
nition-wagons, &C,  2,000,0" 

Purchase  of  ordnance  stores  abroad,  3,000,00 

For  service  of  trans- Mississippi  department,  5,000,000  00 


Total,  $35^000,0.(1 

J.  GORGAS, 

Colonel  and  Chief  of  Ordnance. 


64 

■ 
1  MATES  of  appropriations  required  to  comply  with  treaty  stipu- 
lations entered  into  between  the  Confederate  States  and  certain  India?} 
tribes. 

Office    of  Indian  Affair?,      ) 
Richmond,  April  22,   1864.  \ 


Seminole  Treaty,  August  1,  1861 


For  permanent  annuity,  payable  December  30th,  1864,  under  article 
38,  $5,000  of  the  same  to  be  paid  to  the  treasurer  of  the  nation,  to 
be  used  as  the  general  council  may  direct,  and  the  residue  of 
1,000  to  be  paid  per  capita  by  the  agent  of  the  Seminoles  to  all 
the  individuals  of  the  lotion,  equally  and  share  and  share 
alike,  $25,000  00 

uiRual  provision  for  the'support  of  schools,  paya- 
ble December  30th,  1864,  under  article  38,  to  be 
applied  and  expended  under  the  direction  of  the 
President,  by  the  agent  of  the  Seminoles,  3,000  t)0 

annual  provision  for  smiths  and  smith  shops,  pay- 
able December  30th,  1864,  under  article  38,  to  be 
paid  to  the  treasurer  of  the  nation,  and  expended 
under  the  direction  of  the  general  council,  2,200   00 

':  >r  annual  provision  for  agricultural  assistance,  paya- 
ble December  30th,  1864,  under  article  38,  to  be 
expended,  under  the  direction  of  the  President,  by 
the  agent  of  the  Seminoles,  2,000  00 


132,200  01) 


Reserve  Indian  Treaty,  August  12,   1861. 

For  rations  of  provisions  to  be  furnished  the  Reserve  Indians,  under 
contract,  from  June  30th,  to  December  30th,   1864,      $50,000  00 


Camanche  Treaty,  August   12,   1861. 


rations    of  provisions    to    be    furnished   the    Comanches,  under 
contract,  from  June  30th  to  December  30th,  ISO  1,       $10,000   00 


;  meet  the  incidental   expenses  of  the   public  service  within  the  In- 
dian tribes  from  June  30th  to  December  30th,  1864,     $50,000  00 


65 

Recapitulation: 

On  account  of  the  Seminoles,  $32,200  00 

On  account  of  the  Reserve  Indians,  50,000  00 

On  account  of  the  Comanches,  10.000  00 

On  account  of  the  contingencies,  50,000  00 


$142,200  00 


Respectfully  submitted, 

S.  S.  SCOTT,  Commissioner 
To  Hon.  J.  A.  Seddon,  Secretary  of  War. 


ESTIMATE  of  fioids  required  in  the  office  of  the  Adjutant  and  In- 
spector General  for  the  fiscal  year  ending  December,  1864. 


1 .  Stationery, 

2.  Postage, 

3.  Telegraphing, 
4  Repairs, 

5.  Furniture, 

6.  Copying  for  Congress, 

7.  Porters'  hire, 

8.  Miscellaneous  account, 


I  certify  that  the  above  estimat^of  funds  is  required  for  this  office 
for  the  fiscal  year  ending  December  31st,  1861. 

S.  COOI^ER,    , 
Adjutant  and  Inspector   General  C.   S.  A. 

Adjutant  and  Inspector  General's    Ofi'tce,  > 
Richmond,  April  25,    186-i.       \ 


$6,000 

00 

5,000 

on 

4,500 

00 

2,500 

00 

1,000 

00 

3,000 

00 

2,500 

00 

500 

00 

$25,000 

00 

ESTIMATE  of  funds  required  at  the  Nitre  and  Mining  Bureau  during 
the  six  months  cndi?ig  3\st  December,  1S64. 

Appropriation — Nitre  and  Mining  Service.  §6,800,000  00. 

For  purchase   and  manufacture  of  nitre,  (hoir.e  and   . 

abroad.)  $2,000,000  00 

Amount  carried  forward,  $2,000,000  00 


e<5 

Amount  brought,  forward,  $2,000,000  00 

For  purchase  and  manufacture  of  lead,  copper,  &C., 

(home  and  abroad,)  1,500,000  00 

For  purchase  and  manufacture  of  iron,  &C,  3,600,000  00 

For  contingencies  for  purchase  of  other   metals   and 

ninerals,  200,000  00 

For  trans-Mississippi   department,  erection   of  iron 

furnaees  and  rolling  mills,  lead   and   nitre   works, 

and  Mexican  importations,  2,500,000  00 

$9;80O,OOO  00 

Deduct  value  of  cotton  and  tobacco  on  hand  and  un- 
expended balances,  8,000,000  00 


$6,800,000  00 


It  is  desired  that  the  amount  be  appropriated  under  one  head,  viz  : 
1  Nitre  and  Mining  Service." 

J.  M.  St.  JOHN, 
Lieutenant  Colonel  and  Chief  of  Bureau. 


Nitre  and  Mining  Bureau, 
Richmond,  April  23,  1864. 


C.  S,  A.,  Subsistence  Department,  1 
Richmond,  April  22,  1864.      S 

Hon.  James  A.  Seddon, 

Secretary  of  War,  C.  S%A. : 

Sir  :  I  have  the  honor  to  enclose  herewith  an  estimate  of  funds  (in 
triplicate)  required  for  the  subsistence  of  four  hundred  thousand  men 
for  the  period  of  one  hundred  and  eighty-three  days,  commencing 
July  1,  1864,  and  ending  January  1,  1865. 

In  making  this  estimate,  the  prices  selected  have  been  those  fixed 
in  the  last  schedule  of  the  commissioner  for  the  State  of  Virginia, 
except  in  the  case  of  .bacon,  which  has  been  put  at  the  lowest  price 
for  which  it  is  bjlieved  it  can  be  obtained.  In  estimating  the  cost  of 
the  ration,  sugar  and  coffee  have  not  been  considered,  as  they  are  now 
issued  only  in  lieu  of  bacon. 

Taking  the  army  in  the  department  of  trans-Mississippi  to  be  one- 
eighth  (1-8)  of  the  whole  force  in  the  field,  the  amount  which  should 
properly  be  sent  to  that  department  is  twenty-two  million  two  hundred 
and  eleven  thousand  seven-hundred  and  fifty  dollars,   ($22,211,750.) 
I  have  the  honor  to  be,  very  respectfully, 

Your  obedient  servant, 

L.  B.  NORTHROP, 
Commissary  General,  C.  S.  A. 


67 

ESTIMATE  OF  FUNDS  required  for  the  subsistence  of  four  hundred 
thousand  men  from  July  1,  1864,  to  January  1,  1865,  (one  hundred 
and  eighty-three  days,)  making  seventy-three  million  two  hundred  thou- 
sand rations. 

Seventy-three  million  two  hundred  thousand  rations  at  $2  per  ra- 
tion, -  -  -•  -;  -$146,400,000 
Purchase  of  weights,  scales,  measures  and  stationary,  500,000 
Provisions  for  prisoners  of  war  and  employees  and  la- 
borers in  quartermaster,  engineer  and  nitre  bureaus,       14,640,000 


Add  10  per  cent,  for  wastage, 


$161,540,000 
16,154,000 

$177,694;000 


Rations. 

Article; 

Quantity. 

i^     Price. 

•      Amount. 

80 

Bacon, 

40  lbs., 

$4  00  per  lb., 

$100  00 

20 

Beef, 

20    " 

60 

12  00 

80 

Meal, 

100  '< 

09 

9  00 

20 

Flour, 

30    « 

13              « 

3  90 

v»o 

Rice, 

9      << 

20 

1  80 

20 

Benns, 

1|  pints, 

06  per  pint, 

09 

100 

Vinegar, 

1  gallon, 

50  per  gallon, 

50 

100 

Sonp, 

4  lbs., 

$1  00  per  lb., 

4  00 

100 

Salt, 

3  quarfs, 

15  per  quart, 

45 

100 

Tobacco, 

2|lbs., 

.153  50  per  lb  , 

8  75 

$200  49 

Estimated  cost  of  ration, 


00 


Nothing  required. 


L.  B.  NORTHROP,  Commissary  General. 


Conscript  Bureau. 


C.  S.  A.,  War  Department,  Engineer  Bureau,  ) 
Richmond,  Va.y  April  22,  1864.      } 

Estimate  for  engineer  service,  C.  S.,  for  the  six  months,  commencing 
July  1st,  and  terminating  December  31st,  1864,  ten  million  dol- 
lars, $10,000,000. 

A.  L.  RIVES, 
Colonel  and  Acting  Chief  Engineer  Bureau. 

No  estimate  deemed  necessary  to  be  submitted  for  loss  of  slaves  on 
public  defences. 


68 

Confederate  States  of  America,  j 
Surgeon  General's  Office,  \ 

Richmond,  Va.,  April  23,  1561.  ) 
Hon.  Jas.  A.  Seddon, 

Secretary  of  War,  Richmond,  Va,  : 

Sir  :  I  Lave  the  honor  to  submit  ^e  enclosed  estimates  for  funds 
required  for  the  Medical  Departments,  for  the  pay  of  hospital  stew- 
ards, nurses,  cooks,  &c,  for  the  period  of  six  months,  commencing 
June  30,  1864,  and  ending  December  31,  1864. 

This  estimate  is  intended  as  a  supplement  to  that  rendered  on  the 
21st  instant,  the  necessity  for  so  doing  being  the  delay  of  the  Quar- 
termaster General  in  replying  to  communication  from  this  office, 
March  1st,  ultimo,  in  which  he  was  requested  to  include  upon  his 
estimate  the  funds  required  for  the  purposes  enumerated  upon- the 
enclosed  papers,  as  said  funds  are  disbursed  by  the  Quartermaster's 
Department.  His  reply  wa3  only  received  yesterday,  informing  this 
bureau  that  h%  would  not.  estimate  for  said  funds,  and  would  have  hern 
referred  to  you  &r  decision,  were  it  not  feared  that  it  iivould  cause  too 
great  delay  in  laying  the  estimates  before  Congress.  The  communi- 
cation will,  however,  be  forwarded  to  you  in  course  of  time,  with  the 
opinion  of  this  bureau  endorsed  upon  it. 

"V  erv  respectfully,  your  obedient  servant, 

8.   P.  MOORE, 
Surgeon  General  C.  S.  Army. 


Confederate  States  of  America,  ) 

Surgeon  General's  Office,  \ 

Richmond,  Va.,  April  21,  1864.) 

ESTIMATE  of  funds  required  for  the  Medical  Department,  C.  S.  Army, 
for  the  period  of  six  months,  commencing  June  $Qtk,  1364,  and  ending 
December  31,  1864. 

For  purchase  of  medical  and  hospital  supplies — 

Medicines,  -  -  -  $6,000,000 

Instruments,         -  -  -  100,000 

Books  for  hospital  and  regimental  records,     100,000 
Hospital  stores,   -  -  -  2,000,000 

Bedding,  -  .  1,000,000 

Furniture,  dressings,  &c,  -  2,000,000 

$11,200,000 

For  purchase  of  hospital  clothing  required  by  act  of 
Congress  approved  September  27,  1862,  entitled  An 
act  to  better  provide  for  the  sick  and  founded  of  the 

army,  in  hospitals,  -  500,000 

•  

Amount  carried  forward,      -  ~  »        $11,700,000 


69 

Amount  brought  forward,     -  $11,700,000 
For   purchase  of  312,000   gallons  of  alcoholic   stimu- 
lants, required  for  Medical  Department,  for  medical 

and  hospital  purposes,  for  an  army  of  500,000  men,  3,1 20,000 

For  establishment  and  support  of  military  hospitals,  100,000 

For  pay  of  private  physicians  employed  by  contract,  250,000 

Total,     -----       $15,170,000 

S.  P.   MOORE,  Surgeon  General. 

m 


ESTIMATE  of  funds  required  for  the  Medical  Department,  C.  S.  Army, 
for  the  pay  of  hosjrital  stewards,  nurses,  cooks,  $c.9  for  1  fie  period  of 
six  mojiths,  commencing  Jiine  30,  1864,  and  ending  Dec.  31,  1864. 

For  pay  of  nurses  and  cooks,  not  enlisted  or  volunteers,  $350,0J0 

For  pay  of  hospital  stewards,      -     •                      -             -  100,000 

For  pay  of  matrons,  assistant  matrons,  and  ward  matrons,  5*1,000 

For  pay  of  ward  masters,              -  tOO/HMi 

For  pay  of  hospital  laundresses,                ...  150,000 


Total,  ....  $1,150,000 


Incidental  and  Contingent  Expenses. 


Confederate  States  of  America,      } 
War  Department,  \ 

Richmond,  April  27,  1864.  ) 
I  estimate  that  there  will  be  required  for  the  ."  contingent  and  in- 
cidental expenses  of  the  army,"   for  the  period  commencing  July  1st 
and  ending  December  31st,  1864,  the  sum  of  one  hundred  thousand 
dollars. 

JAMES  A.  SEDDON, 

Secretary  of  War. 


TO 

NAVY  DEPARTMENT. 

[No.  1.] 

ESTIMATE  of  the  amount  required  for  the  compensation  of  the  Secre- 
tary of  the  Nat-:/,  chrks  and  messenger  in  his  office,  from  t/ie  1st  of 
July  to  the  3\st  of  December,  1864,  inclusive. 

For  salary  of  the  Secretary  of  the  Navy  per  act  approved  February 
21st,  1861,     -  -  -  -  -         $3,1)00 

For  salary  of  cMfcf  clerk,  also   corresponding  clerk   and 

disbursing  agent,  per  act  approved  March  8th,  1861,  1,050 

For  salary  of  register,  per  act  approved  April  4th,  1863, 

at  $1,800  per  annum,  ....  900 

For  salary  of  four  clerks  on  duty   at  the   Navy   Depart 
ment,  attached  to  the  offices  of  orders  and  detail,"  "  ord- 
nance and  hydrography,"  "provisions  and   clothing" 
and  "  medicine  and  surgery,"  per  sixth  section  of  act 
approved  March  16th,  186),  at  $1,500  each,  per  annum,  3,000 

For  salary  of  one  clerk  at  $1,500  per  annum,  per  act  ap- 
proved January  14th,  1862,    -  -  -  -  750 

For  salary  of  two  clerks,  at  $1,200  each,  per  annum,  per 

act  approved  March  8th,  1861,  -  -  -  1,200 

For  salary  of  one  clerk,  at  $1,200  per  annum,  per  act 

approved  April  4th,  1863,        -  600 

For  salary  of  one  clerk,  at  $1,200  per  annum,  per  act  ap- 
proved January  14th,  1862,     -  600 

For  salary  of  one  clerk,  at  $1,000  per  annum,  per  act  ap- 
proved March  8th,  1861,         -  500 

For  salary  of  one  draftsman,  at  $1,200   per  annum,  per1 

act  approved  January  14th,  1862,       -  600 

For  salary  of  one  draftsman,  at  $1,200   per   annum,   per 

act  approved  April  4th,  1863,  -  600 

For  salary  of  two  clerks,  at  $1,500  each,  per  annum,  per 

act  approved  February  \7th,  1864,      -  -.  -  1,500 

For  salary  of  one  messenger,  at  $500  per  annum,  per  act 

approved  March  8th,  1861,      -  -  -  -  250 

Amount  required  to  meet  increase  of  salary  authorized  by 
the  act  to  increase  the  pay  of  certain  officers  and  em  • 
ployees  of  the  executive  and  legislative  departments, 
approved  October  13th,  1862,  and  act  amendatory 
thereof,  approved  April  29th,  1863,  from  the  1st  of 
July  to  the  3!st  of  December,  1864,  inclusive,  -  1,450 

$16,000 

•  Sixteen  thousand  dollars. 

S.  It.  MALLORY, 
Secretary  of  the  Navy. 
Navy  Department,  April  22,  1864. 


[No.  2.] 

ESTIMATE  of  the  amount  required  for  compensation  of  the  clerks  in 
the  office  of  the  Secretary  of  the  Navy,  under  act  fi  to  increase  their  pay," 
approved  January  30M,  1864,  from  the  loth  of  May  to  the  3(M  tf 
June,  1864,  inclusive:  provided  the  increase  be  authorized  by  law. 

For  compensation  of  the  Secretary  of  the  Navy,  clerks  and  messen- 
ger in  his  office,  --.*..    $1,689  66 

One  thousand  six  hundred  and  eighty-nine  dollars  and  sixty-six 
cents. 


ESTIMATE  of  the-amount  required  for  compensation  of  the  clerks  in  the 
office  of  the  Secretary  of  Navy,  under  act  "  to  increase  their  pay,"  ap- 
proved January  Si)th,  1864,  from  the  1st  of  July  to  the  S\st  of  De- 
cember, 1864,  inclusive  :  provided  the  increase  be  authorized  by  law. 

For  compensation  of  the  Secretary  of  the  Navy,  clerks  and  messen- 
ger in  hia- office,  -  i  _..  .    $6,931   87 

Six  thousand  nine  hundred  and  thirty-one  dollars  and  thirty-seven, 
cents. 

S.  R.  MALLORY, 


Navy  Department.  April  2.2,  1864 


Secretary  of  the  Navy. 


[No.  3.^ 


ESTIMATE  of  the  amount  required  for  the  incidental  and  contingent 
expenses  of  the  Navy  Department  from  the  1st  of  July  to  the  31st  of 
December,  18"64,  inclusive. 

For  fuel,  lights,  stationery,  telegrams,  postage,  furniture,  labor, 
&c.,    -  -  -  .  .  -       |15,00Q 

Fifteen  thousand  dollars. 

S.  R.  MALLORY, 
Secretary  of  the  Navy. 

Navy  Department,  April  22,.  1864. 


■   4.] 

ESTIMATE  of  amount  required  under  the  head  of  "  Pay  of  the  Navy," 
for  the  half  year  ending  on  the  31  st  day  of  December,  1864 


torn  required. 


C3    >> 
-     ~ 


< 


4  Admirals. 

laptains, 

31  [Commanders, 

1:00  First  JLieutenaats, 

25  Second  Lieutenants,. 

«20  Masters  in  line  ql'  promotion,. 

12  Paymasters, 

40 ' 

22 

15 

30 

1 

o 


Assistant  Paymasters, 

Surgeons, 

-1  Assistant  Surgeons. 

Assistant  Surgeons,. 

Engineer  in  Chief, 

1_  Chief  Engineers, 

20  Passed  Midshipmen", 


50 
15» 

150 

10 

20 

20 

0 


Acting  Midshipmen 

First  Assistant  Engim 
Second  Assistant  Engineers, 
Third  Assistant  Engineers,.. 

Boatswains, r 

Gunners, 

Carpenters, •- ..... 

Sail  Makers, 


$0,000 
4,700 
8,700 
2,834 
1,815 
1,665 
8,225 
1,875 
8,175 
1,050 
1,516 

£,000 

2,900 
L,55G 
500 
1,800 
1,000 
1,400 
1,72 
l,72o 
1,725 
1,7 


so 

«  § 
*   1 


$24,000 

47,000 

in, Tin) 

283,400 
45,375 
33,300 
38,700 
75,000 
69,850 
29,250 
45,-150 
3,000 
35,520 
81,000 
58,000 
90,000 
240,000 
210,000 
17,250 
34,500 
34,500 
10,850 


§12,000 
28,5<>0 
57,350 

141,700 
22,687 
16.050 
14,350 
37,500 
34,025 
14,075 
22,725 
1,500 
17,760 

20,500 
45,000 

120.0(10 

105,000 

8,625 

17,250 

17,250 

5,175 


Amount 


$777,622  50 
For    the   pay  of  five   thousand  seamen,   ordinary  seamen,    landsmen, 

boys,  firemen,  coal  heavers  at  $288, ^0,000  00 

Ada  for  contingencies  not  otherwise!  to  be  estimated  for,  say  10  per  cent.,      149,762  25 
Total  amount  required  for  "  pay  of  the  navy,"  for  the  half  year  ending 
December  31st,  1864,  one  million  six  hundred  and  forty-seven  thou- 
sand three  hundred  eight}T-four  dollars  and  seventy-five  cents, $1,647,384  75 


Respectfully  submitted, 


Office  Provision  and  Clothing, 
Richmond,  April  20,  1864. 


Navy  Department, 

April  22,  1864. 


JOHN  DeBREE, 
Paymaster  C.  N.,  in  charge. 

S.  R.  MALLORY, 

Secretary  of  the  Navy- 


73 


[No.  5.) 
ESTIMATE  of  amount  required  under  head  of  "  Provision  and  Con* 
tingencies   in   Paymaster's  Department"  for  half  -year   ending   3 1st 
December,  1864. 


FOR  WHAT  PURPOSE  REQUIRED. 

Ave'ge 
cost  of 
ration. 

AMOUNT. 

AMOUNT. 

For  the  subsistence  of  5000  men  for  the  six 
months  ending  on  the  31st  day  of  De- 
cember,   1864 — one    ration    per    dfty — 
5000  by  183  days 

915,000 

• 

41 

$2.00 

$1,830,000 

35,000 

• 

186,000 

For  contingencies  in  Paymaster's  Depart, 
ment,  as  for  rents,    freight,  cooperage, 
storage,  &c,  say 

Add  for  contingencies  that  cannot  be  enu- 
merated, or  otherwise  estimated  for,'  say 
10  per  cent,  on  the  above  amounts 

Total  amount  required  for  "Provision  and 
Contingencies,    in  Paymaster's  Depart- 
ment," during  the  half  year  ending  De- 
cember 31,  1864 — two  millions  fifty-one 
thousand  five  hundred  dollars #.. 

$2,051,500 

Offtce  Provision  and  Clothing. 

Richmond,  April  20,  1864. 

Respectfully  submitted, 

JOHN   DE  BREE, 
Navy  Department,  April  2#2,  1864.  Paymaster  C.  N.,  in  charge. 

S.  "R.  Mat.lory,  Secretary  of  the  Nan/. 


[No.    6.] 

ESTIMATE  of  the  amount  required  under  the  head  of  "  Ordnance  and 
Ordnance  Stores  "  from  the  1st  of  July  to  the*3lst  of  December,  1864, 
inclusive. 

For  cannon, 

Gun  carriages  and'  equipments, 

For  projectiles  of  all  kinds, 

Laboratory  and  other  stores, 

For  cannon,  musket  powder  and  saltpetre, 

For  pay  of  mechanics,  laborers,  &c., 

Improvements  and  repairing  buildings  at  Richmond, 
Charlotte  and  Atlanta, 

Machinery,  tools,  &c, 

Expenses  of  naval  powder  mills  at  Columbia, 

For  contingent  expenses,  including  freight  and  trans- 
portation, hire  of  agents,  teams,  wagons  and  horses, 
rent  of  store  houses,  machinery,  &c,  and  for  fuel, 
lights,  postage  and  stationery, 


$100,000  00 
100,000  00 
100,000  00 
50,000  00 
150,000  00 
400,000  00 

200,000  00 

200,000  00 

20,000  00 


80,000  00 


One  millio'h  four  hundred  thousan4  dollars, 


$1,400,000  00 


JOHN  M.  BROOKE,  Commander  in  charge, 
S.  R.  MALLORY,  Secretary  of  the  Navy. 

Navy  Department,  April  %%,  1864. 


74 


[No.  7.1 

ESTIMATE  of  the  amount  required  for  the  construction  of  iron-clad 
vessels  in  the  Confederate  States,  fiom  the  [st  of  July  to  the  ?j\st  of 
December,  1  .^G  I ,  iridiisiix . 

For  construction  of  iron-clad  vessels  in  the  Confederate 
States,  $2,000,0.0Q  00 


Two  millions  of  dollars. 

8.    \i.   MALLORY, 
-  Secretary  of  the  Navy. 

Navy  Department,  April  22,  1864. 


[No.  8.] 

| 

ESTIMATE  of  the  amount  required  for  repairs  of  vessels  from   the  \st 
of  July  to  the  ?Ast  of  December,  18G4,  inclusive. 

For  repairs  of  vessels,  .  §300,000  00 

Three  hundred  thousand  dollars. 

S.  R.  MALLORY, 
Secretary  of  the  Navy. 
Navy  Department,  April  22,  1864. 

• 


[No.  %] 


ESTIMATE  of  the  amount  required  for  the  equipment  and  stores  of 
vessels,  including  wear  and  tear,  from  the  1st  July  to  the  3 1st  of  De- 
cember,  1864,  inclusive. 

For  equipment  and  stores  of  vessels,  $500',000  00 

Five  hundred  thousand  dollars. 

Respectfully  submitted, 

JOHN  K.  MITCHELL, 
Commander  in  charge  of  office  of  Orders  *and  Detail. 
.  Richmond,  Va.9  20th  April,  1864. 

S.  R.  MALLORY, 
■  Secretary  of  thp  Aftitig/. 


/O 


[No.  \{).) 

ESTIMATE  of  the  Amount  Required  under  the  Head  of  «  Contingent 
Enumerated^  from  the  1st  of  July  to  the  Z\st  of  December,  1864, V 
elusive,  for  the  following  purposes,  viz  : 

Freight   and    transportation,    printing  'and    stationery,    advertising, 
models  and  drawings   repair  of  fire  engines  and  hose,  maintenance 
of  horses  and   oxen  drawing  teams,  carts,  lumber  wheels,  and  the 
purchase  and   repair  of  working   tools,  postage   on  public  letters, 
fuel   oil    and    candles   fomavy-jards    and    shore  stations,  pay    of 
watcBmen   and  incidental  labor  not  chargable  to  other  apppropria- 
ations   wharfage,  dockage  and  rent,  travelling  expenses  of   officers 
and  others   under   orders,  funeral   expenses,  store   and  office  rent, 
commissions  and  pay  of  navy  agents  and  clerks,  pay  of  naval  store- 
keepers and  clerks,  flags,  awnings  and  packing  boxes,  books  for 
libraries  of  vessels,  provisions,  and   other  expenses  of  recruiting 
apprehending  deserters,  per  diem  pay  of  persons  attending  court!! 
martial,  courts   of  inquiry,  and  other  services   authorized  by  law 
pay  of   judge  advocates,  pjlotage  and  tonnage  of   vessels,  and  as- 
sistance  to  vessels  in  distress,  and  for  bills  of  health  and  quarantine 
expenses,  .     ?$8Q0>0fo 

Eight  hundred  thousand  dollars. 

Respectfully  submitted, 

JOHN  K.  MITCHELL, 
Lommanckr,  in  charge  of. Office  of  Orders  and  Detail. 
Richmond,  Va.,  April  20,  1864. 

Navy  Department,  April  22,  1864. 

S.  R.  MALLORY, 

Secretary  of  the  Navy. 


[No.  11.] 


ESTIMATE  for  Submarine   Batteries,  from    [si  of  July  to  3 1st. of 

December,  inclusive. 

For  submarine  batteries,  ^260  00(J 

Two  hundred  and  fifty  thousand  dollars, 
Respectfully  submitted, 

„      *  JOHN  K.  MITCHELL, 

u-  i.        *   w    Co™™ander  in  Charge  of  Office  of  Orders  and  Detail. 
Richmond,  Va.,  April  20,  1864. 

Navy  Department,  April  22,  1864. 

S.  R.  MALLORY, 

•  Secretary  of  the  Navy. 


76 

[No.  12.] 

ESTIMATE  of  the  Amount  Required  for  Medical   Supplies   and  Sur- 
geons' Necessaries,  from  the  1st  of  July  to  the  31*4  of  December,  1861. 

For  hospitals  and  hospital  supplies  at  Richmond,  Wilmington,  Charles- 
ton, Savannah,  Mobile,  Columbus,  St.  Marks  andSelma,     $101), nun 

For  the    purchase  of  medicines,  medical  supplies  and  sur- 
gical instruments,  200,000 


$36n,i»'iu 

Three  hundred  and  sixty  thousand  dollars. 

C.  S.  Navy  DeparTxMent,      > 
Office  of  Medicine  and  Surgery,  Richmond,  April  19,  186  3.  J 

W.  A.  W.  SPOTSWOOD, 

Surgeon  in  Charge. 

Navy  Department,  April  22,  1864. 

S.  R.  MALLORY, 

Secretary  of  the  Navy. 


[No.  13T.1 


ESTIMATE  of  the  Amount  Required  for  the  Support  of  the  Marine 
Corps,  from  the  1st  of  July  to  the  S\st  of  December,  1864,  inclusive. 
(See  detailed  estimates.) 

For  the  support  of  the  Marine  Corps,  $71 1,418 

Seven  hundred  and  eleven  thousand  four  hundred  and  eighteen  dollars. 

Navy  Department,  April  22,  1864. 

*     S.  R.  MALLORY, 

Secretary  of  the  Navy. 


/  1 


DETAILED    ESTIMATE    of  Fay   of  Officers,    Non-Commissioned 

Officers  and  Privalrs,  of  the  Confederate.  Slates  Corps  of  Marines,  from 
July  \st,  1864,  to  December  3 1st,  186'4. 


No. 


12 
516 

T 
1 


RANK. 


Colonel 

Bftutonant  Colonel 

Major 

Major  and  Paymaster 

Maior  and  Adjutant 

Major  and  (Quartermaster. 

Captains 

First  Lieutenants 

8econd  Lieutenants 

Sergeant  Major. 


\ 


£  «3 

0 


?-3    r   t 

S.531 


Quartermaste.r  Sergeant. 

First  Sergeants 

Sergeants 

Corporals ., 

Drummers  and  lifers '., 

Privates 

Clerk  to  TTead<juHrters 

Clerk  to  Paymaster 


|195  on 
170  00 
150  00 

162  00 J 

163  80 
162  00 

1.300  00 
'900  OOj 

1,00*  OOj 
25  00 
25  00 
144  00 
630  00 
612  00 
192  00 

7,740  00 
250  00 
250  00 


$54  00 

72  Hi) 

54  no 

is  00 
27  00 
45  00 
90  00! 


|24  00 

24  00 
24  00! 
24  oo; 
21  00 
24  00 


650 $14,669  001  $360  00    $144  00  $91,088  00|  $10,000  00*101,038  00 


41,638  00 

1;596  00 

1,368  0 

lj224  00 

1,278  00 

1,386  00 

8,340  00 

5,400  00 

9,600  00 
In 'i  (l 
150  00 
884  00 

3j780  00 

3,072  00| 

1,152  00 
46,440  00  .*  10,000  00 
4 1,500  00 

1,500  00| 


$1,638  00 

1.500  00 

1.368  00 

1,224  00 

*  1,278  10 

1.3*6  00 

8,340  00 

5,400  00 

9.600  00 

.150  00 

150  00 

864  00 

3,780  00 

3,672  00 

1.152  O-i 

56,440  00 

1,500  00 

1,500  00 

Headquarters  C.  S.  Corps  or  Marinss, 
Richmond,  Va.,  April  16,  1864. 

Respectfully  submitted, 

RICH'D  T.  ALLI80N,  Major. and  PaymaSttr  C.  S.  M.  C. 


Approved,  and  respectfully  forwarded  • 

LLDYC  J.  BEAL,  Colonel  Commandant, 


78 


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Recapitulation. 

ESTIMATES  of  the  Navf  Department  for  six  montfis,  from  the  \st  •/ 
July  to  the  31.?/  of  December,  1864,  inclusive. 

No.    1. 

Estimate  of  the, amount  required  for  the  compensation  of  the  Secretary 
of  the  Navy,  clerks  and  messenger  in  his  office,  $16,000  00 

No.  2. 

Estimate  of  the  amount  requiied  for  compensation 
of  the  clerks  in  the  office  of  the  Secretary  of  the 
Navy,  under  act  "  to  increase  their  pay,"  ap- 
proved January  30th,  1864.  8,621  03 

No.  3. 

Estimate  of  the  amount  required  for  incidental  and 

contingent  expenses  of  the  Navy  Department,  15,000  00 

No.  4. 

Estimate  of  the   amount  required   under  head  of 

"  Pay  of  the  Navy,"  ■  1,647,384  75 

No.    5. 

Estimate  of  the.  amount  required  under  head -of 
provisions  and  clothing,  &c,  in  Paymaster's  De- 
partment, 2,051,500  00 

No.    6. 

Estimate  of  the   amount  required    under   head    of 

"  Ordnance  and  Ordnance  Stores-,"  1,400,000  00 

No.    7. 

Estimate  of  the  amount  required  for  the  construc- 
tion of  iron  clad  vessels  in  the  Confederate  States,        2,000,000  00 


<\m<.»nnt  carried  forward,  $7,188*606  76 


Amount  brought  forward,  $7,138,505  7 

No.    8. 

•Estimate  of  the  amount  required  for  repairs  of  ves- 
sels, 30();000  00 

No.    !>. 

Estimate  of  the  amountrequired  for  equipment  and 

stores  of  vessels,     •"  '     5Q0,000.00 

No.    10. 

Estimate  of   the   amount  required   under  head  of 

"contingent  enumerated, ^  800,000  00 

No.   11. 

Estimate  of  the  amount  required  for  submarine  bat- 
teries;' 250,000  00 

No    12. 

Estimate  of  the  amount  required  for  "  medical  sup- 
plies and  surgeon's  necessaries,"  3GO,000  00 

No.    13. 

Estimate  of  the  amount  required  for  V  support  o-f 

the  marine  corps,"  711,41S00 

. ___________ 

$10,059,923  78 


Ten   million   fifty-nine  thousand  nine  .  hundred  and  twenty-three 
dollars  and  seventy-eight  cents. 

S.  R.  MALLORY, 
Secretary  of  the  N<u\i/. 
Navy  Department,  April  22,  I8G4, 


PeRmaLife® 

pH  8.5 


